# 消費税法 / Consumption Tax Act — 第四十二条 (Supplementary Provisions, Article 42) - 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: 第四十二条 (Supplementary Provisions, Article 42)（高額特定資産を取得した場合等の納税義務の免除の特例に関する経過措置） — address `suppl-5021-8/art-42` - 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-42 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-42 - 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. --- ### 第四十二条（高額特定資産を取得した場合等の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc. caption: machine translation, not official suppl-5021-8/art-42 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-42 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-42 **第一項** 第六条の規定による改正後の消費税法（以下附則第四十六条までにおいて「新消費税法」という。）第十二条の四第二項の規定は、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。附則第四十四条及び第四十六条において同じ。）が施行日以後に消費税法第三十六条第一項又は第三項の規定の適用を受けることとなった場合について適用する。 suppl-5021-8/art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-42/par-1 The provisions of Article 12-4, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" through Article 46 of the Supplementary Provisions) apply 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 Articles 44 and 46 of the Supplementary Provisions) becomes subject to the application of Article 36, paragraph (1) or (3) of the Consumption Tax Act on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-42/par-1: 附則第四十六条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5021-8/art-46 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46 - suppl-5021-8/art-42/par-1: 第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2 - suppl-5021-8/art-42/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-5021-8/art-42/par-1: 附則第四十四条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5021-8/art-44 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44 - suppl-5021-8/art-42/par-1: 消費税法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-5021-8/art-42/par-1: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/en/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3 --- ## 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