# 消費税法 / Consumption Tax Act — 第百三十八条 (Supplementary Provisions, Article 138) - 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: 第百三十八条 (Supplementary Provisions, Article 138)（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-5021-8/art-138` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-138 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138 - 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. --- ### 第百三十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. caption: machine translation, not official suppl-5021-8/art-138 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-138 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138 **第一項** suppl-5021-8/art-138/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-1 **第四項** 新平成三十年改正法附則第四十四条第六項の規定は、消費税法第二条第一項第四号に規定する事業者の令和四年三月三十一日以後に終了する同項第十三号に規定する事業年度終了の日の属する同法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）について適用する。 suppl-5021-8/art-138/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-138/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-4 The provisions of Article 44, paragraph (6) of the Supplementary Provisions of the new 2018 Amendment Act apply to the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article) that includes the last day of a business year prescribed in Article 2, paragraph (1), item (xiii) of that Act ending on or after March 31, 2022, of a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act. machine translation, not official --- ## Cites - suppl-5021-8/art-138/par-4: 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-5021-8/art-138/par-4: 同項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-13 - suppl-5021-8/art-138/par-4: 同法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1 - suppl-5021-8/art-138/par-4: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2 - suppl-5021-8/art-138/par-4: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第一条第一項第五号ネ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-4 --- ## 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-20261013T073630-063, 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