# 消費税法 / Consumption Tax Act — 第五十三条 (Supplementary Provisions, Article 53)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十三条 (Supplementary Provisions, Article 53) — address `suppl-4281-15/art-53`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第五十三条
<sup>suppl-4281-15/art-53 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53</sup>

**第一項**  事業者が、適用期限の翌日から令和十三年九月三十日までの間に国内において行った控除対象課税仕入れについては、旧消費税法第三十条第九項に規定する請求書等又は当該請求書等に記載すべき事項に係る電磁的記録を消費税法第三十条第九項に規定する請求書等とみなし、かつ、当該控除対象課税仕入れの課税仕入れに係る支払対価の額に百十分の七・八（当該控除対象課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額に、次の各号に掲げる控除対象課税仕入れの区分に応じ、当該各号に定める割合を乗じて算出した金額を同条第一項に規定する課税仕入れに係る消費税額とみなして、同条の規定を適用する。この場合において、同条第八項第一号ハ中「である旨）」とあるのは、「である旨）及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける課税仕入れである旨」とする。
<sup>suppl-4281-15/art-53/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1</sup>
With respect to deductible taxable purchases made in Japan by a business operator during the period from the day following the application deadline to September 30, 2031, Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc., to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108) by the ratio specified in each of the following items according to the category of deductible taxable purchases listed in that item to be the amount of consumption tax on taxable purchases prescribed in paragraph (1) of that Article. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".
<sup>machine translation, not official</sup>

  **一**  適用期限の翌日から令和十年九月三十日までの間に行った控除対象課税仕入れ　百分の七十
  <sup>suppl-4281-15/art-53/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1/item-1</sup>
  deductible taxable purchases made during the period from the day following the application deadline to September 30, 2028: 70/100;
  <sup>machine translation, not official</sup>

  **二**  令和十年十月一日から令和十二年九月三十日までの間に行った控除対象課税仕入れ　百分の五十
  <sup>suppl-4281-15/art-53/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1/item-2</sup>
  deductible taxable purchases made during the period from October 1, 2028 to September 30, 2030: 50/100;
  <sup>machine translation, not official</sup>

  **三**  令和十二年十月一日から令和十三年九月三十日までの間に行った控除対象課税仕入れ　百分の三十
  <sup>suppl-4281-15/art-53/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1/item-3</sup>
  deductible taxable purchases made during the period from October 1, 2030 to September 30, 2031: 30/100.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類又は電磁的記録に係る旧消費税法第三十条第九項の規定の適用については、同項第一号ハ中「内容」とあるのは「内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）」と、同号ニ中「課税資産の譲渡等の」とあるのは「税率の異なるごとに区分して合計した課税資産の譲渡等の」と、同項第二号ニ中「内容」とあるのは「内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）」と、同号ホ中「第一項」とあるのは「税率の異なるごとに区分して合計した第一項」とする。
<sup>suppl-4281-15/art-53/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-2</sup>
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類に係る前項の規定により読み替えて適用する旧消費税法第三十条第九項の規定の適用については、前条第三項の規定を準用する。
<sup>suppl-4281-15/art-53/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-3</sup>
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the provisions of paragraph (3) of the preceding Article apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第四項**  事業者が、第一項の規定の適用を受ける控除対象課税仕入れを行った場合における消費税法第三十二条及び第三十六条第五項の規定の適用については、同法第三十二条第一項第一号中「金額及び」とあるのは「金額（当該仕入れに係る対価の返還等が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該金額に当該控除対象課税仕入れに係る同項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を乗じて算出した金額）及び」と、同法第三十六条第五項中「消費税額は」とあるのは「消費税額（当該課税仕入れに係る棚卸資産が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該消費税額に当該控除対象課税仕入れに係る同項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を乗じて算出した金額）は」とする。
<sup>suppl-4281-15/art-53/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-4</sup>
Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of that Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of that Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount of consumption tax by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-15/art-53/par-1: 消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-53/par-1: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- suppl-4281-15/art-53/par-1: 同条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-53/par-1: 同条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1
- suppl-4281-15/art-53/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-2: 前項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-2: 新消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-53/par-3: 第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-3: 新消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-53/par-3: 前項 → 消費税法 附則第五十三条第二項 (Supplementary Provisions, Article 53, paragraph (2)), suppl-4281-15/art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-2
- suppl-4281-15/art-53/par-3: 前条第三項 → 消費税法 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4281-15/art-52/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-3
- suppl-4281-15/art-53/par-4: 第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-4: 消費税法第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-53/par-4: 第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5
- suppl-4281-15/art-53/par-4: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第一条第一項第九号イ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-1
- 消費税法 附則第五十二条第一項（適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- 消費税法 附則第五十三条第一項 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- 消費税法 附則第五十三条第二項 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-2
- 消費税法 附則第五十三条第三項 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-3
- 消費税法 附則第五十三条第四項 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-4
- 消費税法 附則第五十三条の二第一項（請求書等の保存を要しない課税仕入れに関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-058, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-059, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13