# 消費税法 / Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（消費税法の一部改正に伴う経過措置） — address `suppl-5061-8/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13 - 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. --- ### 第十三条（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-5061-8/art-13 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13 **第一項** 第五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。）第九条の二第三項の規定は、令和六年十月一日以後に開始する個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。以下この項において同じ。）のその年又は法人（消費税法第二条第一項第七号に規定する人格のない社団等を含む。以下この項において同じ。）のその事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。以下第三項までにおいて同じ。）について適用し、同日前に開始した個人事業者のその年又は法人のその事業年度については、なお従前の例による。 suppl-5061-8/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-1 The provisions of Article 9-2, paragraph (3) of the Consumption Tax Act as amended by the provisions of Article 5 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to the year of an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) or the business year of a corporation (including an association or foundation without legal personality prescribed in Article 2, paragraph (1), item (vii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies hereinafter through paragraph (3)) beginning on or after October 1, 2024, and the provisions then in force continue to govern the year of an individual business operator or the business year of a corporation that began before that day. machine translation, not official **第二項** 新消費税法第十二条の二第三項及び第十二条の三第五項の規定は、令和六年十月一日以後に開始する事業年度について適用する。 suppl-5061-8/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-2 The provisions of Article 12-2, paragraph (3) and Article 12-3, paragraph (5) of the New Consumption Tax Act apply to business years beginning on or after October 1, 2024. machine translation, not official **第三項** 新消費税法第十二条の三第一項の規定は、令和六年十月一日以後に開始する事業年度について適用し、同日前に開始した事業年度については、なお従前の例による。 suppl-5061-8/art-13/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-3 The provisions of Article 12-3, paragraph (1) of the New Consumption Tax Act apply to business years beginning on or after October 1, 2024, and the provisions then in force continue to govern business years that began before that day. machine translation, not official **第四項** 新消費税法第十二条の四第三項の規定は、施行日以後に事業者（消費税法第二条第一項第四号に規定する事業者をいう。第九項において同じ。）が行う金地金等（新消費税法第十二条の四第三項に規定する金地金等をいう。以下この項において同じ。）の課税仕入れ（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。第九項において同じ。）及び金地金等に該当する消費税法第二条第一項第十一号に規定する課税貨物の同項第二号に規定する保税地域からの引取りについて適用する。 suppl-5061-8/art-13/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-4 The provisions of Article 12-4, paragraph (3) 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 in paragraph (9)) of gold bullion and similar items (meaning gold bullion and similar items prescribed in Article 12-4, paragraph (3) of the New Consumption Tax Act; the same applies hereinafter in this paragraph) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in paragraph (9)) on or after the Effective Date, and to the taking out of taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act that fall under gold bullion and similar items from a bonded area prescribed in item (ii) of that paragraph. machine translation, not official **第五項** 新消費税法第十四条第一項、第十五条及び第六十条第四項の規定は、附則第一条第九号に定める日以後に効力が生ずる新消費税法第十四条第一項ただし書に規定する公益信託（移行認可を受けた信託を含む。）について適用し、同日前に効力が生じた公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、なお従前の例による。 suppl-5061-8/art-13/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-5 The provisions of Article 14, paragraph (1), Article 15 and Article 60, paragraph (4) of the New Consumption Tax Act apply to public interest trusts prescribed in the proviso to Article 14, paragraph (1) of the New Consumption Tax Act (including trusts that have received transition authorization) that take effect on or after the day specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern public interest trusts (excluding those that have received transition authorization) that took effect before that day and are prescribed in Article 1 of the Act on Charitable Trust as it was before amendment by the Act on Public Interest Trusts. machine translation, not official **第六項** 新消費税法第十五条の二第一項の規定は、令和七年四月一日以後に国内において行われる電気通信利用役務の提供（同項に規定する電気通信利用役務の提供をいう。以下この項において同じ。）について適用し、同日前に国内において行われた電気通信利用役務の提供については、なお従前の例による。 suppl-5061-8/art-13/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-6 The provisions of Article 15-2, paragraph (1) of the New Consumption Tax Act apply to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in that paragraph; the same applies hereinafter in this paragraph) performed in Japan on or after April 1, 2025, and the provisions then in force continue to govern the supply of telecommunications services performed in Japan before that day. machine translation, not official **第七項** 新消費税法第十五条の二第二項及び第三項の規定は、施行日を含む課税期間（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。以下この項及び第十項において同じ。）（当該課税期間が令和六年八月一日以後に終了する課税期間である場合にあっては、当該課税期間の前課税期間とする。以下この項及び次項において「施行時判定期間」という。）以後の課税期間について適用する。この場合において、施行時判定期間についての新消費税法第十五条の二第三項の規定の適用については、同項中「その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）」とあるのは、「令和六年九月三十日」とする。 suppl-5061-8/art-13/par-7 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-7 The provisions of Article 15-2, paragraphs (2) and (3) of the New Consumption Tax Act apply to taxable periods on or after the determination period at commencement (the taxable period that includes the Effective Date (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter in this paragraph and paragraph (10)) (or, where that taxable period ends on or after August 1, 2024, the taxable period preceding that taxable period; hereinafter in this paragraph and the following paragraph referred to as the "determination period at commencement")). In this case, with regard to the application of Article 15-2, paragraph (3) of the New Consumption Tax Act to the determination period at commencement, the phrase "the deadline for filing the return under Article 45, paragraph (1) for that taxable period (or, where there is no obligation to file a return under that paragraph, the deadline for filing the return under that paragraph that would apply if there were such an obligation)" in that paragraph is deemed to be replaced with "September 30, 2024". machine translation, not official **第八項** 施行時判定期間に係る新消費税法第十五条の二第二項の指定が令和六年十二月三十一日までに行われた場合には、当該指定は、同項後段の規定にかかわらず、令和七年四月一日に、その効力を生ずる。 suppl-5061-8/art-13/par-8 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-8 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-8 In the case where the designation under Article 15-2, paragraph (2) of the New Consumption Tax Act pertaining to the determination period at commencement is made by December 31, 2024, that designation takes effect on April 1, 2025, notwithstanding the provisions of the second sentence of that paragraph. machine translation, not official **第九項** 新消費税法第三十条第十二項の規定は、施行日以後に国内において事業者が行う課税仕入れについて適用し、施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-5061-8/art-13/par-9 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-9 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-9 The provisions of Article 30, paragraph (12) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date. machine translation, not official **第十項** 新消費税法第三十七条第一項の規定は、令和六年十月一日以後に開始する課税期間について適用し、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-5061-8/art-13/par-10 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-10 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-10 The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning on or after October 1, 2024, and the provisions then in force continue to govern taxable periods that began before that day. machine translation, not official **第十一項** 新消費税法第五十一条第三項の規定は、輸入品に対する内国消費税の徴収等に関する法律第四条第一項の規定にかかわらず、令和六年十月一日以後に新消費税法第五十一条第三項に規定する特例輸入者が同項前段に規定する申請書を提出する場合について適用する。 suppl-5061-8/art-13/par-11 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-11 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-11 Notwithstanding the provisions of Article 4, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, the provisions of Article 51, paragraph (3) of the New Consumption Tax Act apply to the case where, on or after October 1, 2024, an authorized importer prescribed in Article 51, paragraph (3) of the New Consumption Tax Act submits the written application prescribed in the first sentence of that paragraph. machine translation, not official --- ## Cites - suppl-5061-8/art-13/par-1: この条 → 消費税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5061-8/art-13 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13 - suppl-5061-8/art-13/par-1: 第九条の二第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-3 - suppl-5061-8/art-13/par-1: 消費税法第二条第一項第三号 → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-3 - suppl-5061-8/art-13/par-1: この項 → 消費税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5061-8/art-13/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-1 - suppl-5061-8/art-13/par-1: 消費税法第二条第一項第七号 → 消費税法 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/consumption-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-7 - suppl-5061-8/art-13/par-1: 消費税法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-13 - suppl-5061-8/art-13/par-1: 第三項 → 消費税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5061-8/art-13/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-3 - suppl-5061-8/art-13/par-2: 新消費税法第十二条の二第三項 → 消費税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-3 - suppl-5061-8/art-13/par-2: 第十二条の三第五項 → 消費税法 第十二条の三第五項 (Article 12-3, paragraph (5)), art-12-3/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-5 - suppl-5061-8/art-13/par-3: 新消費税法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - suppl-5061-8/art-13/par-4: 新消費税法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3 - suppl-5061-8/art-13/par-4: 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-5061-8/art-13/par-4: 第九項 → 消費税法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-5061-8/art-13/par-9 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-9 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-9 - suppl-5061-8/art-13/par-4: この項 → 消費税法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-5061-8/art-13/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-4 - suppl-5061-8/art-13/par-4: 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-5061-8/art-13/par-4: 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-5061-8/art-13/par-4: 同項第二号 → 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-5061-8/art-13/par-5: 新消費税法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1 - suppl-5061-8/art-13/par-5: 第十五条 → 消費税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/consumption-tax-act/art-15 · https://japanlaw.org/l/363AC0000000108/art-15 - suppl-5061-8/art-13/par-5: 第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4 - suppl-5061-8/art-13/par-5: 附則第一条第九号 → 消費税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-5061-8/art-1/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9 - suppl-5061-8/art-13/par-6: 新消費税法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-1 - suppl-5061-8/art-13/par-6: この項 → 消費税法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-5061-8/art-13/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-6 - suppl-5061-8/art-13/par-7: 新消費税法第十五条の二第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-2 - suppl-5061-8/art-13/par-7: 第三項 → 消費税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-3 - suppl-5061-8/art-13/par-7: 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-5061-8/art-13/par-7: 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-5061-8/art-13/par-7: 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-5061-8/art-13/par-7: この項 → 消費税法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-5061-8/art-13/par-7 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-7 - suppl-5061-8/art-13/par-7: 第十項 → 消費税法 附則第十三条第十項 (Supplementary Provisions, Article 13, paragraph (10)), suppl-5061-8/art-13/par-10 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-10 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-10 - suppl-5061-8/art-13/par-7: 次項 → 消費税法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-5061-8/art-13/par-8 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-8 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-8 - suppl-5061-8/art-13/par-7: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - suppl-5061-8/art-13/par-8: 新消費税法第十五条の二第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-2 - suppl-5061-8/art-13/par-9: 新消費税法第三十条第十二項 → 消費税法 第三十条第十二項 (Article 30, paragraph (12)), art-30/par-12 — https://japanlaw.org/en/consumption-tax-act/art-30/par-12 · https://japanlaw.org/l/363AC0000000108/art-30/par-12 - suppl-5061-8/art-13/par-10: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-5061-8/art-13/par-11: 新消費税法第五十一条第三項 → 消費税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/consumption-tax-act/art-51/par-3 · https://japanlaw.org/l/363AC0000000108/art-51/par-3 - suppl-5061-8/art-13/par-11: 輸入品に対する内国消費税の徴収等に関する法律第四条第一項 → e-Gov law 330AC0000000037, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection ## Cited by 6 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ロ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3/sub-2 - 消費税法 附則第一条第一項第九号ニ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9/sub-4 - 消費税法 附則第十三条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-1 - 消費税法 附則第十三条第四項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-4 - 消費税法 附則第十三条第六項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-6 - 消費税法 附則第十三条第七項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-7 --- ## 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-20261013T073630-066, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-067, 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