# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-5031-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-5031-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5031-11
- 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.

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## 附　則 令和三年三月三一日法律第一一号
<sup>suppl-5031-11 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1</sup>

**第一項**  この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年一月一日
  <sup>suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第四条中消費税法第五十九条の次に一条を加える改正規定及び附則第十二条の規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 4 adding one Article after Article 59 of the Consumption Tax Act and the provisions of Article 12 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

### 第十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-12 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12</sup>

**第一項**  第四条の規定による改正後の消費税法第五十九条の二第一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する消費税について適用する。
<sup>suppl-5031-11/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12/par-1</sup>
The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 4 apply to consumption tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including the deadline deemed to be that statutory tax return due date under Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is filed) arrives on or after January 1, 2022.
<sup>machine translation, not official</sup>

### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-131 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-131</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-131/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-132 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-132 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-132</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-132/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5031-11/art-1/par-1/item-5/sub-2: 附則第十二条 → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5031-11/art-12 — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12
- suppl-5031-11/art-12/par-1: 消費税法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-1
- suppl-5031-11/art-12/par-1: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7
- suppl-5031-11/art-12/par-1: 同法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2
- suppl-5031-11/art-12/par-1: 同法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- suppl-5031-11/art-131/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1
- suppl-5031-11/art-131/par-1: この条 → 消費税法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-131

## Cited by

2 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ロ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5/sub-2
- 消費税法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-131/par-1

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## 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-064, 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