# 消費税法 / Consumption Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（仕入れに係る消費税額の控除に関する経過措置） — address `suppl-4311-6/art-25` - 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/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25 - 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 --- ## Cites - 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261013T073630-062, 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