# 消費税法 / Consumption Tax Act — 第五十三条の二 (Supplementary Provisions, Article 53-2) - 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: 第五十三条の二 (Supplementary Provisions, Article 53-2)（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） — address `suppl-4281-15/art-53-2` - 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-53-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2 - 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. --- ### 第五十三条の二（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） — Transitional Measures Concerning Taxable Purchases for Which Preservation of Invoices, etc. Is Not Required caption: machine translation, not official suppl-4281-15/art-53-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2 **第一項** 事業者（新消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が五年施行日から五年施行日以後六年を経過する日までの間に国内において行う課税仕入れ（その基準期間における課税売上高が一億円以下である課税期間又はその特定期間における課税売上高（消費税法第九条の二第一項に規定する特定期間における課税売上高をいう。）が五千万円以下である課税期間に行うものに限る。）について、当該課税仕入れに係る支払対価の額が少額である場合として政令で定める場合における新消費税法第三十条第七項の規定の適用については、同項中「帳簿及び請求書等（請求書等の交付を受けることが困難である場合、特定課税仕入れに係るものである場合その他の政令で定める場合における当該課税仕入れ等の税額については、帳簿）」とあるのは、「帳簿」とする。この場合において、当該課税仕入れについては、前二条の規定は、適用しない。 suppl-4281-15/art-53-2/par-1 · 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 Where, for taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act) during the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date (limited to those made in a taxable period for which taxable sales in the base period are 100,000,000 yen or less, or for which taxable sales in the specified period (meaning taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Consumption Tax Act) are 50,000,000 yen or less), the amount of consideration paid for those taxable purchases is small, as specified by Cabinet Order, then with respect to the application of Article 30, paragraph (7) of the New Consumption Tax Act, the phrase "books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase)" in that paragraph is deemed to be replaced with "books relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period". In this case, the provisions of the preceding two Articles do not apply to those taxable purchases. machine translation, not official --- ## Cites - suppl-4281-15/art-53-2/par-1: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - suppl-4281-15/art-53-2/par-1: 消費税法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1 - suppl-4281-15/art-53-2/par-1: 新消費税法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7 - suppl-4281-15/art-53-2/par-1: 前二条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52 - suppl-4281-15/art-53-2/par-1: 前二条 → 消費税法 附則第五十三条 (Supplementary Provisions, Article 53), 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 ## 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 附則第三十二条第三項（二十八年新消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-3 - 消費税法 附則第三十三条第一項（恒久的施設又は国外事業所等で受ける事業者向け電気通信利用役務の提供に係る内外判定基準の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33/par-1 - 消費税法 附則第三十四条第二項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2 - 消費税法 附則第三十八条第一項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1 - 消費税法 附則第四十四条第一項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-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 --- ## 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-20261013T073630-059, 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