# 消費税法 / Consumption Tax Act — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（電子情報処理組織による消費税の申告の特例に関する経過措置） — address `suppl-4301-7/art-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45 - 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. --- ### 第四十五条（電子情報処理組織による消費税の申告の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Filing Consumption Tax Returns Through an Electronic Data Processing System caption: machine translation, not official suppl-4301-7/art-45 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45 **第一項** 新消費税法第四十六条の二及び第四十六条の三の規定は、令和二年四月一日以後に開始する課税期間について適用する。 suppl-4301-7/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45/par-1 The provisions of Articles 46-2 and 46-3 of the New Consumption Tax Act apply to taxable periods beginning on or after April 1, 2020. machine translation, not official --- ## Cites - suppl-4301-7/art-45/par-1: 新消費税法第四十六条の二 → 消費税法 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act/art-46-2 · https://japanlaw.org/l/363AC0000000108/art-46-2 - suppl-4301-7/art-45/par-1: 第四十六条の三 → 消費税法 第四十六条の三 (Article 46-3), art-46-3 — https://japanlaw.org/en/consumption-tax-act/art-46-3 · https://japanlaw.org/l/363AC0000000108/art-46-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第七号ハ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7/sub-2 - 消費税法 附則第四十四条第一項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/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-20261013T073630-061, 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