# 消費税法 / Consumption Tax Act — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（居住用賃貸建物の仕入れに係る消費税額の控除に関する経過措置） — address `suppl-5021-8/art-44` - 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-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44 - 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. --- ### 第四十四条（居住用賃貸建物の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 of Residential Rental Buildings caption: machine translation, not official 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 **第一項** 新消費税法第三十条第十項の規定は、令和二年十月一日以後に国内において事業者が行う居住用賃貸建物（同項に規定する居住用賃貸建物をいう。以下この条において同じ。）に係る課税仕入れ（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。以下この条及び附則第四十六条において同じ。）及び同日以後に保税地域（消費税法第二条第一項第二号に規定する保税地域をいう。以下この条及び附則第四十六条第二項において同じ。）から引き取られる居住用賃貸建物に係る課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。以下この条及び附則第四十六条第二項において同じ。）に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。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居住用賃貸建物に係る課税仕入れ及び同日前に保税地域から引き取った居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、なお従前の例による。 suppl-5021-8/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-1 The provisions of Article 30, paragraph (10) of the New Consumption Tax Act 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 and Article 46 of the Supplementary Provisions) pertaining to residential rental buildings (meaning residential rental buildings prescribed in that paragraph; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2020, and to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies hereinafter in this Article) pertaining to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) pertaining to residential rental buildings that are taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) on or after that day, and the provisions then in force continue to govern taxable purchases pertaining to residential rental buildings made in Japan by a business operator before that day and the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that were taken out of a bonded area before that day. machine translation, not official **第二項** 前項の規定にかかわらず、事業者が令和二年三月三十一日までに締結した契約に基づき同年十月一日以後に国内において事業者が行う居住用賃貸建物に係る課税仕入れ及び同日以後に保税地域から引き取られる居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、新消費税法第三十条第十項の規定は、適用しない。 suppl-5021-8/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 30, paragraph (10) of the New Consumption Tax Act do not apply to taxable purchases pertaining to residential rental buildings made in Japan by a business operator on or after October 1 of the same year based on a contract concluded by the business operator by March 31, 2020, or to the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that are taken out of a bonded area on or after that day. machine translation, not official --- ## Cites - suppl-5021-8/art-44/par-1: 新消費税法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/en/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10 - suppl-5021-8/art-44/par-1: この条 → 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-44/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-5021-8/art-44/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-44/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2 - suppl-5021-8/art-44/par-1: 附則第四十六条第二項 → 消費税法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-5021-8/art-46/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 - suppl-5021-8/art-44/par-1: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 - suppl-5021-8/art-44/par-1: 消費税法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2 - suppl-5021-8/art-44/par-2: 前項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-5021-8/art-44/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-1 - suppl-5021-8/art-44/par-2: 新消費税法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/en/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-1/sub-1 - 消費税法 附則第四十二条第一項（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） — 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 - 消費税法 附則第四十四条第一項（居住用賃貸建物の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-5021-8/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-1 - 消費税法 附則第四十四条第二項（居住用賃貸建物の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-5021-8/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-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