# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4311-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4311-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4311-6 - 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. --- ## 附　則 平成三一年三月二九日法律第六号 suppl-4311-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4311-6/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1 **第一項** この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4311-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1 This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一及び二** 略 suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　令和元年七月一日 suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-3 the following provisions: July 1, 2019; machine translation, not official **イからハまで** 略 suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ニ** 第六条中消費税法第八条の改正規定及び同法別表第三第一号の表の改正規定並びに附則第二十四条の規定 suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-3/sub-2 the provisions of Article 6 amending Article 8 of the Consumption Tax Act and the provisions amending the table in Appended Table 3, item (i) of that Act, and the provisions of Article 24 of the Supplementary Provisions; machine translation, not official **四** 略 suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-4 Omitted machine translation, not official **五** 次に掲げる規定　令和元年十月一日 suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-5 the following provisions: October 1, 2019; machine translation, not official **イ** 第六条中消費税法第三十条第九項の次に二項を加える改正規定（第十項に係る部分に限る。）及び附則第二十五条第一項の規定 suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-5/sub-1 the provisions of Article 6 adding two paragraphs after Article 30, paragraph (9) of the Consumption Tax Act (limited to the part pertaining to paragraph (10)), and the provisions of Article 25, paragraph (1) of the Supplementary Provisions; machine translation, not official ### 第二十四条（港湾施設臨時販売場の届出に関する経過措置） — Transitional Measures Concerning Notification of Temporary Sales Outlets in Port Facilities caption: machine translation, not official suppl-4311-6/art-24 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-24 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24 **第一項** 第六条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第八条第九項の承認を受けた事業者（消費税法第二条第一項第四号に規定する事業者をいう。次条において同じ。）が、令和元年七月一日前に旧消費税法第八条第八項の規定による届出書を提出した場合における同項の規定の適用については、なお従前の例による。 suppl-4311-6/art-24/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24/par-1 In the case where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in the following Article) that has received the approval under Article 8, paragraph (9) of the Consumption Tax Act prior to amendment by the provisions of Article 6 (hereinafter in this Article referred to as the "Former Consumption Tax Act") has submitted the written notification under Article 8, paragraph (8) of the Former Consumption Tax Act before July 1, 2019, the provisions then in force continue to govern the application of that paragraph. machine translation, not official ### 第二十五条（仕入れに係る消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases caption: machine translation, not official suppl-4311-6/art-25 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25 **第一項** 第六条の規定による改正後の消費税法（次項において「新消費税法」という。）第三十条第十項の規定は、令和元年十月一日以後に国内において事業者が行う課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-4311-6/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25/par-1 The provisions of Article 30, paragraph (10) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2019, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day. machine translation, not official **第二項** 新消費税法第三十条第十一項の規定は、施行日以後に国内において事業者が行う課税仕入れについて適用し、施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-4311-6/art-25/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25/par-2 The provisions of Article 30, paragraph (11) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date. machine translation, not official ### 第百十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4311-6/art-115 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-115 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-115 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4311-6/art-115/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-115/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4311-6/art-116 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-116 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-116 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4311-6/art-116/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-116/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-116/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4311-6/art-1/par-1/item-3/sub-2: 附則第二十四条 → 消費税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4311-6/art-24 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-24 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24 - suppl-4311-6/art-1/par-1/item-5/sub-1: 附則第二十五条第一項 → 消費税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4311-6/art-25/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25/par-1 - suppl-4311-6/art-24/par-1: この条 → 消費税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4311-6/art-24 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-24 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24 - suppl-4311-6/art-24/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4 - suppl-4311-6/art-24/par-1: 次条 → 消費税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4311-6/art-25 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25 - suppl-4311-6/art-25/par-1: 次項 → 消費税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4311-6/art-25/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25/par-2 - suppl-4311-6/art-25/par-1: 第三十条第十項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/en/consumption-tax-act/art-30/par-11 · https://japanlaw.org/l/363AC0000000108/art-30/par-11 - suppl-4311-6/art-25/par-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - suppl-4311-6/art-25/par-1: この条 → 消費税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4311-6/art-25 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25 - suppl-4311-6/art-25/par-2: 新消費税法第三十条第十一項 → 消費税法 第三十条第十二項 (Article 30, paragraph (12)), art-30/par-12 — https://japanlaw.org/en/consumption-tax-act/art-30/par-12 · https://japanlaw.org/l/363AC0000000108/art-30/par-12 - suppl-4311-6/art-115/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4311-6/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1 - suppl-4311-6/art-115/par-1: この条 → 消費税法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4311-6/art-115 — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-115 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-115 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第三号ニ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-3/sub-2 - 消費税法 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-5/sub-1 - 消費税法 附則第二十四条第一項（港湾施設臨時販売場の届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24/par-1 - 消費税法 附則第二十五条第一項（仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25/par-1 - 消費税法 附則第百十五条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-115/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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-062, 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