# 消費税法 / Consumption Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（消費税法の一部改正に伴う経過措置） — address `suppl-5041-4/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19 - 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. --- ### 第十九条（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 caption: machine translation, not official suppl-5041-4/art-19 · https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19 **第一項** 第七条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第八条第一項から第四項まで、第六項及び第八項の規定は、令和五年四月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この項において同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。 suppl-5041-4/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1 The provisions of Article 8, paragraphs (1) through (4), (6) and (8) of the Consumption Tax Act as amended by the provisions of Article 7 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after April 1, 2023, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day. machine translation, not official **第二項** 新消費税法第二十一条第一項及び第二項の規定は、令和五年一月一日以後の同条第一項又は第二項の規定によるこれらの規定に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の変更について適用し、同日前の第七条の規定による改正前の消費税法（次項において「旧消費税法」という。）第二十一条第一項から第三項までの規定によるこれらの規定に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の変更については、なお従前の例による。 suppl-5041-4/art-19/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-2 The provisions of Article 21, paragraphs (1) and (2) of the New Consumption Tax Act apply to a change, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a change, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under Article 21, paragraphs (1) through (3) of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "Former Consumption Tax Act" in the following paragraph). machine translation, not official **第三項** 新消費税法第二十五条の規定は、令和五年一月一日以後の同条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動について適用し、同日前の旧消費税法第二十五条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動については、なお従前の例による。 suppl-5041-4/art-19/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-3 The provisions of Article 25 of the New Consumption Tax Act apply to a relocation, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a relocation, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in Article 25 of the Former Consumption Tax Act. machine translation, not official --- ## Cites - suppl-5041-4/art-19/par-1: この条 → 消費税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5041-4/art-19 — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19 - suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1 - suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/art-8/par-2 - suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/consumption-tax-act/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/art-8/par-3 - suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/consumption-tax-act/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/art-8/par-4 - suppl-5041-4/art-19/par-1: 第六項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/consumption-tax-act/art-8/par-7 · https://japanlaw.org/l/363AC0000000108/art-8/par-7 - suppl-5041-4/art-19/par-1: 第八項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 · https://japanlaw.org/l/363AC0000000108/art-8/par-9 - suppl-5041-4/art-19/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-5041-4/art-19/par-1: この項 → 消費税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-5041-4/art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1 - suppl-5041-4/art-19/par-2: 新消費税法第二十一条第一項 → 消費税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/consumption-tax-act/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/art-21/par-1 - suppl-5041-4/art-19/par-2: 第二項 → 消費税法 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/en/consumption-tax-act/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/art-21/par-2 - suppl-5041-4/art-19/par-2: 次項 → 消費税法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-5041-4/art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-3 - suppl-5041-4/art-19/par-3: 新消費税法第二十五条 → 消費税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/consumption-tax-act/art-25 · https://japanlaw.org/l/363AC0000000108/art-25 ## 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三号ニ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-3/sub-2 - 消費税法 附則第一条第一項第四号イ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-4/sub-1 - 消費税法 附則第十九条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1 - 消費税法 附則第十九条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5041-4/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/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-20261013T073630-064, 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