# 消費税法 / Consumption Tax Act — 第六十三条 (Supplementary Provisions, Article 63) - 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: 第六十三条 (Supplementary Provisions, Article 63)（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-5061-8/art-63` - 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-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63 - 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. --- ### 第六十三条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. caption: machine translation, not official suppl-5061-8/art-63 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-63 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63 **第一項** 第二十一条の規定による改正後の所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項及び第五十二条の規定は、令和六年十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。以下この条において同じ。）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-5061-8/art-63/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63/par-1 The provisions of Article 51-2, paragraph (1) and Article 52 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by the provisions of Article 21, apply to taxable periods (meaning taxable periods 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 Article) 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 --- ## Cites - suppl-5061-8/art-63/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1 - suppl-5061-8/art-63/par-1: 第五十二条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52 - suppl-5061-8/art-63/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-5061-8/art-63/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-5061-8/art-63/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-5061-8/art-63/par-1: この条 → 消費税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-5061-8/art-63 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-63 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63 ## 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三号リ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3/sub-4 - 消費税法 附則第六十三条第一項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63/par-1 --- ## 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-20261013T073630-067, 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