# 消費税法 / Consumption Tax Act — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — address `suppl-5021-8/art-43` - 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-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43 - 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. --- ### 第四十三条（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators, etc. caption: machine translation, not official suppl-5021-8/art-43 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43 **第一項** 新消費税法第十八条第一項の規定は、令和四年一月一日以後に開始する課税期間（消費税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。）をいう。以下附則第四十七条までにおいて同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。 suppl-5021-8/art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43/par-1 The provisions of Article 18, paragraph (1) of the New Consumption Tax Act apply to taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter through Article 47 of the Supplementary Provisions) beginning on or after January 1, 2022, and the provisions then in force continue to govern taxable periods that began before that day. machine translation, not official --- ## Cites - suppl-5021-8/art-43/par-1: 新消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-5021-8/art-43/par-1: 消費税法第十九条第一項 → 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-43/par-1: 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-43/par-1: 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 - suppl-5021-8/art-43/par-1: 附則第四十七条 → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-5021-8/art-47 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47 ## 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四号ロ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4/sub-2 --- ## 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