# 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-5081-12` - Text: the text as amended with effect from 2028-04-01, standing until 2030-06-18 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20280401_508AC0000000012) - URL (this text's page, at this provision): https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12 - Every provision below carries its address and its place on this text's page 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. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 附　則 令和八年三月三一日法律第一二号 suppl-5081-12 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5081-12/art-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1 **第一項** この法律は、令和八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。 suppl-5081-12/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1 This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一及び二** 略 suppl-5081-12/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 第十四条の規定（同条中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）附則第四十四条の改正規定を除く。）及び附則第九十条の規定　令和八年十月一日 suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-3 the provisions of Article 14 (excluding the provisions in that Article amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)) and the provisions of Article 90 of the Supplementary Provisions: October 1, 2026; machine translation, not official **四及び五** 略 suppl-5081-12/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-4-to-5 Omitted machine translation, not official **六** 次に掲げる規定　令和九年四月一日 suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-6 the following provisions: April 1, 2027; machine translation, not official **イからハまで** 略 suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ニ** 附則第二十条第二項から第五項までの規定 suppl-5081-12/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-6/sub-2 the provisions of Article 20, paragraphs (2) through (5) of the Supplementary Provisions; machine translation, not official **七** 次に掲げる規定　令和九年十月一日 suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-7 the following provisions: October 1, 2027; machine translation, not official **イからヘまで** 略 suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ト** 附則第二十一条の規定 suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-7/sub-2 the provisions of Article 21 of the Supplementary Provisions. machine translation, not official **八** 略 suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-8 Omitted machine translation, not official **九** 次に掲げる規定　令和十年四月一日 suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9 the following provisions: April 1, 2028; machine translation, not official **イ** 第三条の規定（同条中消費税法別表第二第十一号ロの改正規定を除く。）並びに附則第十七条から第十九条まで及び第二十条第一項の規定 suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9/sub-1 the provisions of Article 3 (excluding, in that Article, the provision amending Appended Table 2, item (xi), (b) of the Consumption Tax Act), and the provisions of Articles 17 through 19 and Article 20, paragraph (1) of the Supplementary Provisions; machine translation, not official **ロからニまで** 略 suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9/sub-2 Omitted machine translation, not official **ホ** 第十四条中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）附則第四十四条の改正規定 suppl-5081-12/art-1/par-1/item-9/sub-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-9/sub-3 the provision in Article 14 amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016). machine translation, not official ### 第十七条（消費税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act caption: machine translation, not official suppl-5081-12/art-17 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-17 **第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の消費税法（以下附則第二十一条までにおいて「新消費税法」という。）の規定は、令和十年四月一日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下附則第二十一条までにおいて同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下附則第十九条までにおいて同じ。）及び同日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下この条において同じ。）並びに同日以後に保税地域（同項第二号に規定する保税地域をいう。以下この条において同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下この条において同じ。）に係る消費税について適用し、同日前に国内において事業者が行った資産の譲渡等及び同日前に国内において事業者が行った課税仕入れ並びに同日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。 suppl-5081-12/art-17/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-17/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Consumption Tax Act" through Article 21 of the Supplementary Provisions) apply to consumption tax pertaining to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter through Article 19 of the Supplementary Provisions) conducted in Japan on or after April 1, 2028 by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter through Article 21 of the Supplementary Provisions), taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter in this Article) made in Japan on or after that day by a business operator, and taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter in this Article) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article) on or after that day, and the provisions then in force continue to govern consumption tax pertaining to transfers, etc. of assets conducted in Japan by a business operator before that day, taxable purchases made in Japan by a business operator before that day, and taxable goods taken out of a bonded area before that day. machine translation, not official ### 第十八条（小規模事業者の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators caption: machine translation, not official suppl-5081-12/art-18 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18 **第一項** 第三条の規定による改正前の消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者の令和十年四月一日を含む課税期間（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。以下附則第二十一条までにおいて同じ。）において、新消費税法が当該課税期間の基準期間（消費税法第二条第一項第十四号に規定する基準期間をいう。以下この条及び次条第一項において同じ。）又は特定期間（消費税法第九条の二第四項に規定する特定期間をいう。次項及び第四項において同じ。）の初日から施行されていたものとし、かつ、附則第二十条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして計算した当該課税期間の基準期間における課税売上高（新消費税法第九条第一項に規定する基準期間における課税売上高をいう。以下附則第二十一条までにおいて同じ。）又は特定期間における課税売上高（消費税法第九条の二第一項に規定する特定期間における課税売上高をいう。次項及び第四項において同じ。）が千万円を超えるときは、当該事業者の同月一日から当該課税期間の末日までの間に行う課税資産の譲渡等（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い、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。第三項及び附則第二十一条第四項において同じ。）及び特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れをいう。附則第二十一条第四項において同じ。）については、新消費税法第九条第一項本文の規定は、適用しない。この場合における消費税法第五十七条第一項の規定の適用については、同項第一号中「第十一条又は第十二条第一項から第六項まで」とあるのは、「第十一条、第十二条第一項から第六項まで又は所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十八条第一項」とする。 suppl-5081-12/art-18/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-1 Where, for the taxable period that includes April 1, 2028 (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be a single taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter through Article 21 of the Supplementary Provisions) of a business operator whose obligation to pay consumption tax is exempted under the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to amendment by the provisions of Article 3, the taxable sales in the base period of that taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter through Article 21 of the Supplementary Provisions) or the taxable sales in the specified period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), calculated on the assumption that the New Consumption Tax Act had been in effect from the first day of the base period of that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) or of the specified period (meaning the specified period prescribed in Article 9-2, paragraph (4) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)) and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of Article 20, paragraph (2) of the Supplementary Provisions, exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not 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, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in paragraph (3) and Article 21, paragraph (4) of the Supplementary Provisions) and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in Article 21, paragraph (4) of the Supplementary Provisions) conducted by that business operator during the period from the first day of that month to the last day of that taxable period. In this case, for the application of the provisions of Article 57, paragraph (1) of the Consumption Tax Act, the phrase "Article 11 or Article 12, paragraphs (1) through (6)" in item (i) of that paragraph is deemed to be replaced with "Article 11, Article 12, paragraphs (1) through (6) or Article 18, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)". machine translation, not official **第二項** 令和十年四月一日の翌日以後に開始する課税期間に係る基準期間における課税売上高又は特定期間における課税売上高については、当該基準期間又は当該特定期間の初日が同月一日前であるときは、新消費税法が当該基準期間又は当該特定期間の初日から施行されていたものとし、かつ、附則第二十条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして、消費税法第九条第二項又は第九条の二第二項の規定により計算する。 suppl-5081-12/art-18/par-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-2 With regard to the taxable sales in the base period or the taxable sales in the specified period for a taxable period beginning on or after the day following April 1, 2028, where the first day of that base period or that specified period is before the first day of that month, they are to be calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of the Consumption Tax Act, on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period or that specified period and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of Article 20, paragraph (2) of the Supplementary Provisions. machine translation, not official **第三項** 第一項又は前項の規定の適用を受ける課税期間に係る基準期間において特定少額資産の譲渡（新消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。次項において同じ。）に該当する資産の譲渡等を行っていた事業者が、前二項の規定により基準期間における課税売上高を計算することにつき困難な事情があるときは、消費税法第九条第二項の規定にかかわらず、新消費税法が令和九年十月一日から施行されていたものとし、かつ、附則第二十条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして、同日から同年十二月三十一日までの期間における課税売上高（当該期間中に国内において行った課税資産の譲渡等の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った消費税法第九条第二項第一号に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。次項において同じ。）に四を乗じて計算した金額を基準期間における課税売上高とすることができる。 suppl-5081-12/art-18/par-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-3 Where a business operator that, in the base period for a taxable period to which the provisions of paragraph (1) or the preceding paragraph apply, made transfers, etc. of assets that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the New Consumption Tax Act; the same applies in the following paragraph) has difficulty in calculating the taxable sales in the base period under the provisions of the preceding two paragraphs, the business operator may, notwithstanding the provisions of Article 9, paragraph (2) of the Consumption Tax Act, treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales (meaning the balance remaining after deducting, from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act) for taxable transfers, etc. of assets conducted in Japan during that period, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2), item (i) of the Consumption Tax Act that were made during that period; the same applies in the following paragraph) for the period from October 1, 2027 to December 31, 2027, calculated on the assumption that the New Consumption Tax Act had been in effect from October 1, 2027 and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of Article 20, paragraph (2) of the Supplementary Provisions. machine translation, not official **第四項** 第一項又は第二項の規定の適用を受ける課税期間に係る特定期間において特定少額資産の譲渡に該当する資産の譲渡等を行っていた事業者が、これらの規定により特定期間における課税売上高を計算することにつき困難な事情があるときは、消費税法第九条の二第二項の規定にかかわらず、新消費税法が令和九年十月一日から施行されていたものとし、かつ、附則第二十条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして、同日から同年十二月三十一日までの期間における課税売上高に二を乗じて計算した金額を特定期間における課税売上高とすることができる。 suppl-5081-12/art-18/par-4 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-4 Where a business operator that, in the specified period for a taxable period to which the provisions of paragraph (1) or (2) apply, made transfers, etc. of assets that fall under a transfer of specified low-value assets has difficulty in calculating the taxable sales in the specified period under those provisions, the business operator may, notwithstanding the provisions of Article 9-2, paragraph (2) of the Consumption Tax Act, treat as the taxable sales in the specified period the amount calculated by multiplying by two the taxable sales for the period from October 1, 2027 to December 31, 2027, calculated on the assumption that the New Consumption Tax Act had been in effect from October 1, 2027 and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of Article 20, paragraph (2) of the Supplementary Provisions. machine translation, not official **第五項** 第一項の規定の適用を受ける事業者が、令和十年四月一日から同日を含む課税期間の末日までの間にあった消費税法第十条第一項に規定する相続により、被相続人の事業を承継した場合における同項の規定の適用については、同項中「又は前条第一項の規定により」とあるのは、「前条第一項の規定により、又は所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十八条第一項の規定により」とする。 suppl-5081-12/art-18/par-5 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-5 Where a business operator to which the provisions of paragraph (1) apply has succeeded to the business of a decedent by an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act that took place during the period from April 1, 2028 to the last day of the taxable period that includes that day, for the application of the provisions of that paragraph, the phrase "or under the provisions of Article 9-2, paragraph (1)" in that paragraph is deemed to be replaced with "under the provisions of Article 9-2, paragraph (1), or under the provisions of Article 18, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)". machine translation, not official **第六項** 第一項の規定の適用を受ける事業者が、令和十年四月一日から同日を含む課税期間の末日までの間に行った消費税法第十一条第一項に規定する合併又は同法第十二条第五項に規定する吸収分割に係るこれらの規定の適用については、これらの規定中「又は第九条の二第一項の規定により」とあるのは、「第九条の二第一項の規定により、又は所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十八条第一項の規定により」とする。 suppl-5081-12/art-18/par-6 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-6 For the application of the provisions of Article 11, paragraph (1) of the Consumption Tax Act and Article 12, paragraph (5) of that Act to a merger prescribed in Article 11, paragraph (1) of the Consumption Tax Act or an absorption-type company split prescribed in Article 12, paragraph (5) of that Act that a business operator to which the provisions of paragraph (1) apply conducted during the period from April 1, 2028 to the last day of the taxable period that includes that day, the phrase "or under the provisions of Article 9-2, paragraph (1)" in those provisions is deemed to be replaced with "under the provisions of Article 9-2, paragraph (1), or under the provisions of Article 18, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)". machine translation, not official ### 第十九条（相続があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-5081-12/art-19 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19 **第一項** 令和十年四月一日以後に消費税法第十条第一項に規定する相続があった場合における同項又は同条第二項に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が同月一日前であるときは、新消費税法が当該基準期間の初日から施行されていたものとし、かつ、次条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして、消費税法第九条第二項の規定により計算する。 suppl-5081-12/art-19/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19/par-1 Where an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act takes place on or after April 1, 2028, the taxable sales in the base period of the decedent prescribed in Article 10, paragraph (1) or (2) of the Consumption Tax Act are to be calculated under the provisions of Article 9, paragraph (2) of the Consumption Tax Act, where the first day of that base period is before the first day of that month, on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2) of the following Article. machine translation, not official **第二項** 令和十年四月一日以後に消費税法第十一条第一項若しくは第三項に規定する合併があった場合における同条各項に規定する基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額又は同法第十二条第七項に規定する分割等があった場合における同条第一項から第四項までに規定する基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額若しくは同条第五項に規定する吸収分割があった場合における同項若しくは同条第六項に規定する基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額については、これらの期間の初日が同月一日前であるときは、新消費税法が当該期間の初日から施行されていたものとし、かつ、次条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして、消費税法第十一条各項又は第十二条第一項から第六項までの規定に基づく政令の規定により計算する。 suppl-5081-12/art-19/par-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19/par-2 With regard to the amount calculated as provided by Cabinet Order as the taxable sales in the period corresponding to the base period prescribed in each paragraph of Article 11 of the Consumption Tax Act in the case where a merger prescribed in Article 11, paragraph (1) or (3) of that Act has taken place on or after April 1, 2028, the amount calculated as provided by Cabinet Order as the taxable sales in the period corresponding to the base period prescribed in Article 12, paragraphs (1) through (4) of that Act in the case where a corporate split, etc. prescribed in Article 12, paragraph (7) of that Act has taken place, or the amount calculated as provided by Cabinet Order as the taxable sales in the period corresponding to the base period prescribed in Article 12, paragraph (5) or (6) of that Act in the case where an absorption-type company split prescribed in Article 12, paragraph (5) of that Act has taken place, where the first day of those periods is before the first day of that month, those amounts are to be calculated under the provisions of Cabinet Order based on the provisions of each paragraph of Article 11 or Article 12, paragraphs (1) through (6) of the Consumption Tax Act, on the assumption that the New Consumption Tax Act had been in effect from the first day of those periods and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2) of the following Article. machine translation, not official **第三項** 消費税法第十二条の三第一項に規定する新設開始日が令和十年四月一日以後である場合における同項に規定する基準期間に相当する期間における課税売上高として政令で定めるところにより計算した金額については、当該期間の初日が同月一日前であるときは、新消費税法が当該期間の初日から施行されていたものとし、かつ、次条第二項前段の規定による新消費税法第十五条の三第二項の指定を受けた事業者の当該指定に係る資産の譲渡等について同条第一項の規定の適用があるものとして、消費税法第十二条の三第一項の規定に基づく政令の規定により計算する。 suppl-5081-12/art-19/par-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19/par-3 With regard to the amount calculated as provided by Cabinet Order as the taxable sales in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Consumption Tax Act in the case where the new establishment start date prescribed in that paragraph is on or after April 1, 2028, where the first day of that period is before the first day of that month, that amount is to be calculated under the provisions of Cabinet Order based on the provisions of Article 12-3, paragraph (1) of the Consumption Tax Act, on the assumption that the New Consumption Tax Act had been in effect from the first day of that period and on the assumption that the provisions of Article 15-3, paragraph (1) of the New Consumption Tax Act apply to the transfers, etc. of assets pertaining to the designation of a business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2) of the following Article. machine translation, not official ### 第二十条（第二種プラットフォーム事業者の指定等に関する経過措置） — Transitional Measures Concerning Designation, etc. of Type 2 Platform Operators caption: machine translation, not official suppl-5081-12/art-20 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20 **第一項** 新消費税法第十五条の三第二項及び第三項の規定は、令和十年四月一日以後に終了する課税期間から適用する。 suppl-5081-12/art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-1 The provisions of Article 15-3, paragraphs (2) and (3) of the New Consumption Tax Act apply from taxable periods ending on or after April 1, 2028. machine translation, not official **第二項** 前項の規定にかかわらず、国税庁長官は、新消費税法が令和九年一月一日から施行されていたものとして計算したプラットフォーム事業者（新消費税法第十五条の二第一項に規定するプラットフォーム事業者をいう。以下この項において同じ。）の同日から同年三月三十一日までの期間における、当該プラットフォーム事業者の提供する同条第一項に規定するデジタルプラットフォームを介して行われる新消費税法第十五条の三第一項各号に掲げる資産の譲渡に係る同条第二項に規定する対価の額のうち当該プラットフォーム事業者を介して収受するものの合計額に四を乗じて得た金額が五十億円を超える場合には、令和十年四月一日前においても、当該プラットフォーム事業者を、同項の規定の例により、同項の指定をするものとする。この場合において、当該指定は、同日において同項の規定により行われたものとみなし、そのみなされる指定は、同項後段の規定にかかわらず、同日に、その効力を生ずる。 suppl-5081-12/art-20/par-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 Notwithstanding the provisions of the preceding paragraph, where the amount obtained by multiplying by four the total of the amounts of consideration prescribed in Article 15-3, paragraph (2) of the New Consumption Tax Act that are received via a platform operator (meaning a platform operator prescribed in Article 15-2, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this paragraph) for transfers of assets set forth in the items of Article 15-3, paragraph (1) of the New Consumption Tax Act that are conducted via the digital platform prescribed in Article 15-2, paragraph (1) of the New Consumption Tax Act that the platform operator provides, during the period from January 1, 2027 to March 31, 2027, calculated on the assumption that the New Consumption Tax Act had been in effect from January 1, 2027, exceeds 5 billion yen, the Commissioner of the National Tax Agency is to designate that platform operator under Article 15-3, paragraph (2) of the New Consumption Tax Act even before April 1, 2028, in accordance with the provisions of that paragraph. In this case, that designation is deemed to have been made on that day pursuant to the provisions of that paragraph, and the designation so deemed takes effect on that day, notwithstanding the second sentence of that paragraph. machine translation, not official **第三項** 前項前段の規定により新消費税法第十五条の三第二項の指定を受けるべき者は、令和九年六月三十日までに、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。 suppl-5081-12/art-20/par-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-3 A person that is to be designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by June 30, 2027. machine translation, not official **第四項** 国税庁長官は、第二項前段の規定により新消費税法第十五条の三第二項の指定を行った場合又は次項の規定による同条第六項前段の届出書の提出を受けた場合には、令和十年四月一日前においても、同条第四項及び第六項後段の規定の例により、同条第四項の規定による通知及び公表並びに同条第六項後段の規定による公表をするものとする。 suppl-5081-12/art-20/par-4 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-4 Where the Commissioner of the National Tax Agency has made a designation under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2), or has received a written notification submitted under the first sentence of Article 15-3, paragraph (6) of the New Consumption Tax Act pursuant to the provisions of the following paragraph, the Commissioner is to, even before April 1, 2028, give the notice and make the publication under Article 15-3, paragraph (4) of the New Consumption Tax Act and make the publication under the second sentence of paragraph (6) of that Article, in accordance with the provisions of paragraph (4) and the second sentence of paragraph (6) of that Article. machine translation, not official **第五項** 第二項前段の規定により新消費税法第十五条の三第二項の指定を受けた事業者は、前項の規定による同条第四項の通知を受けた場合又は前項の規定により同条第四項の規定による公表をされた事項に変更があった場合には、令和十年四月一日前においても、同条第五項及び第六項前段の規定の例により、同条第五項の通知及び同条第六項前段の届出書の提出をしなければならない。 suppl-5081-12/art-20/par-5 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-5 A business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2) must, where it has received the notice under Article 15-3, paragraph (4) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph, or where there has been a change in the matters published under paragraph (4) of that Article pursuant to the provisions of the preceding paragraph, give the notice under paragraph (5) of that Article and submit the written notification under the first sentence of paragraph (6) of that Article, even before April 1, 2028, in accordance with the provisions of paragraph (5) and the first sentence of paragraph (6) of that Article. machine translation, not official ### 第二十一条（特定少額資産販売事業者の登録等に関する経過措置） — Transitional Measures Concerning Registration, etc. of Sellers of Specified Low-Value Assets caption: machine translation, not official suppl-5081-12/art-21 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21 **第一項** 新消費税法第五十七条の七第一項の登録を受けようとする事業者は、令和十年四月一日前においても、同条第二項の規定の例により、同項の申請書を提出することができる。 suppl-5081-12/art-21/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-1 A business operator that intends to obtain the registration under Article 57-7, paragraph (1) of the New Consumption Tax Act may, even before April 1, 2028, submit the written application referred to in paragraph (2) of that Article, in accordance with the provisions of that paragraph. machine translation, not official **第二項** 前項の規定により新消費税法第五十七条の七第二項の申請書を提出した事業者（次項の規定により同条第三項の規定による登録に係る同条第七項の通知を受けた事業者に限る。）は、当該申請書に記載した事項に変更があったときは、令和十年四月一日前においても、同条第八項の規定の例により、同項の届出書を提出しなければならない。 suppl-5081-12/art-21/par-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-2 A business operator that has submitted the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article pertaining to the registration under paragraph (3) of that Article) must, when there has been a change in the matters stated in that written application, submit the written notification referred to in paragraph (8) of that Article, even before April 1, 2028, in accordance with the provisions of that paragraph. machine translation, not official **第三項** 税務署長は、第一項の規定により新消費税法第五十七条の七第二項の申請書の提出を受けた場合又は前項の規定により同条第八項の届出書の提出を受けた場合には、令和十年四月一日前においても、同条第三項から第七項まで及び第九項の規定の例により、同条第三項の規定による登録、同条第四項の規定による公表、同条第五項の規定による登録の拒否、同条第六項の規定による登録の取消し、同条第七項の規定による通知及び同条第九項の規定による登録の変更（以下この項において「登録等」という。）をすることができる。この場合において、これらの規定の例によりされた登録等は、同日においてこれらの規定により行われたものとみなす。 suppl-5081-12/art-21/par-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-3 Where the district director has received the submission of the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or of the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before April 1, 2028, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, make the registration under paragraph (3) of that Article, the publication under paragraph (4) of that Article, the refusal of registration under paragraph (5) of that Article, the cancellation of registration under paragraph (6) of that Article, the notice under paragraph (7) of that Article and the change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. made in accordance with those provisions is deemed to have been made on that day pursuant to those provisions. machine translation, not official **第四項** 第一項の規定により新消費税法第五十七条の七第二項の申請書を提出した事業者（消費税法第二条第一項第七号の二に規定する適格請求書発行事業者を除く。）の登録開始日（新消費税法第五十七条の七第一項の登録がされた日と令和十年四月一日とのいずれか遅い日をいう。以下この項において同じ。）を含む課税期間（その基準期間における課税売上高が千万円を超える課税期間、消費税法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項から第四項まで、第十二条第一項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間及び当該登録開始日の前日までに同法第十条第一項の相続、同法第十一条第一項の合併又は同法第十二条第五項の吸収分割があったことにより消費税を納める義務が免除されないこととなる課税期間を除く。）のうち当該登録開始日から当該課税期間の末日までの間における課税資産の譲渡等及び特定課税仕入れについては、新消費税法第九条第一項本文の規定は、適用しない。 suppl-5081-12/art-21/par-4 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-4 For the taxable period that includes the registration start date (meaning the later of the day on which the registration under Article 57-7, paragraph (1) of the New Consumption Tax Act was made and April 1, 2028; the same applies hereinafter in this paragraph) of a business operator that has submitted the written application under Article 57-7, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1) (excluding a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act) (excluding a taxable period in which taxable sales in its base period exceed 10 million yen, a taxable period for which the obligation to pay consumption tax ceases to be exempted by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or paragraph (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and a taxable period for which the obligation to pay consumption tax ceases to be exempted because an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act took place by the day before that registration start date), the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not apply to taxable transfers, etc. of assets and specified taxable purchases from that registration start date to the last day of that taxable period. machine translation, not official ### 第九十条（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-5081-12/art-90 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90 **第一項** 第十四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。次項及び第三項において「新二十八年改正法」という。）附則第五十一条の二第六項の規定は、令和八年十月一日以後に終了する特例対象課税期間（同項に規定する特例対象課税期間をいう。以下この項において同じ。）から適用し、同日前に終了する特例対象課税期間については、なお従前の例による。 suppl-5081-12/art-90/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-1 The provisions of Article 51-2, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; referred to as the "New 2016 Amendment Act" in the following paragraph and paragraph (3)) as amended by the provisions of Article 14 apply from the special-rule taxable periods (meaning special-rule taxable periods prescribed in that paragraph; the same applies hereinafter in this paragraph) that end on or after October 1, 2026, and the provisions then in force continue to govern special-rule taxable periods that end before that day. machine translation, not official **第二項** 令和八年十月一日から令和十年三月三十一日までの間における新二十八年改正法附則第五十一条の三第一項及び第二項の規定の適用については、同項中「特定少額資産の譲渡（消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。以下この項において同じ。）に該当するもの及び同法」とあるのは「消費税法」と、「（特定少額資産の譲渡に係るものを除く。）の合計額」とあるのは「の合計額」とする。 suppl-5081-12/art-90/par-2 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-2 For the application of the provisions of Article 51-3, paragraphs (1) and (2) of the Supplementary Provisions of the New 2016 Amendment Act during the period from October 1, 2026 to March 31, 2028, the phrase "those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and that Act" in paragraph (2) of that Article is deemed to be replaced with "the Consumption Tax Act", and the phrase "(excluding those pertaining to a transfer of specified low-value assets), the total amount" is deemed to be replaced with "the total amount". machine translation, not official **第三項** 新二十八年改正法附則第五十二条第一項（同項に規定する控除対象課税仕入れに係る部分に限る。）の規定は、令和八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。以下この項において同じ。）から適用し、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-5081-12/art-90/par-3 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-3 The provisions of Article 52, paragraph (1) of the Supplementary Provisions of the New 2016 Amendment Act (limited to the portion pertaining to deductible taxable purchases prescribed in that paragraph) apply from the taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be a single taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this paragraph) that begin on or after October 1, 2026, and the provisions then in force continue to govern taxable periods that began before that day. machine translation, not official ### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5081-12/art-99 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99 **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及び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。 suppl-5081-12/art-99/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99/par-1 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; the same applies hereinafter 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, the provisions then in force continue to govern. machine translation, not official ### 第百条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5081-12/art-100 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-100 **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。 suppl-5081-12/art-100/par-1 · https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-100/par-1 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. machine translation, not official --- ## Cites - suppl-5081-12/art-1/par-1/item-3: 附則第九十条 → 消費税法 附則第九十条 (Supplementary Provisions, Article 90), suppl-5081-12/art-90 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90 - suppl-5081-12/art-1/par-1/item-6/sub-2: 附則第二十条第二項から第五項まで → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-1/par-1/item-6/sub-2: 附則第二十条第二項から第五項まで → 消費税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-5081-12/art-20/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-3 - suppl-5081-12/art-1/par-1/item-6/sub-2: 附則第二十条第二項から第五項まで → 消費税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-5081-12/art-20/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-4 - suppl-5081-12/art-1/par-1/item-6/sub-2: 附則第二十条第二項から第五項まで → 消費税法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-5081-12/art-20/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-5 - suppl-5081-12/art-1/par-1/item-7/sub-2: 附則第二十一条 → 消費税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5081-12/art-21 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21 - suppl-5081-12/art-1/par-1/item-9/sub-1: 附則第十七条から第十九条まで → 消費税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5081-12/art-17 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-17 - suppl-5081-12/art-1/par-1/item-9/sub-1: 附則第十七条から第十九条まで → 消費税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5081-12/art-18 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18 - suppl-5081-12/art-1/par-1/item-9/sub-1: 附則第十七条から第十九条まで → 消費税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5081-12/art-19 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19 - suppl-5081-12/art-1/par-1/item-9/sub-1: 第二十条第一項 → 消費税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5081-12/art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-1 - suppl-5081-12/art-17/par-1: 附則第二十一条 → 消費税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5081-12/art-21 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21 - suppl-5081-12/art-17/par-1: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-4 - suppl-5081-12/art-17/par-1: 同項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-8 - suppl-5081-12/art-17/par-1: 附則第十九条 → 消費税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5081-12/art-19 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19 - suppl-5081-12/art-17/par-1: 同項第十二号 → 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-12 - suppl-5081-12/art-17/par-1: この条 → 消費税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5081-12/art-17 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-17 - suppl-5081-12/art-17/par-1: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-2 - suppl-5081-12/art-17/par-1: 同項第十一号 → 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-11 - suppl-5081-12/art-18/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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-19#art-19/par-1 - suppl-5081-12/art-18/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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-19#art-19/par-2 - suppl-5081-12/art-18/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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-19#art-19/par-4 - suppl-5081-12/art-18/par-1: 附則第二十一条 → 消費税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5081-12/art-21 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21 - suppl-5081-12/art-18/par-1: 消費税法第二条第一項第十四号 → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-14 - suppl-5081-12/art-18/par-1: この条 → 消費税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5081-12/art-18 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18 - suppl-5081-12/art-18/par-1: 次条第一項 → 消費税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-5081-12/art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-19/par-1 - suppl-5081-12/art-18/par-1: 消費税法第九条の二第四項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9-2/par-4 - suppl-5081-12/art-18/par-1: 次項 → 消費税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5081-12/art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-2 - suppl-5081-12/art-18/par-1: 第四項 → 消費税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-5081-12/art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-4 - suppl-5081-12/art-18/par-1: 附則第二十条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-18/par-1: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-18/par-1: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-18/par-1: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-1 - suppl-5081-12/art-18/par-1: 消費税法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9-2/par-1 - suppl-5081-12/art-18/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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-9 - suppl-5081-12/art-18/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-8-2 - suppl-5081-12/art-18/par-1: 第三項 → 消費税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5081-12/art-18/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-3 - suppl-5081-12/art-18/par-1: 附則第二十一条第四項 → 消費税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-5081-12/art-21/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-4 - suppl-5081-12/art-18/par-1: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-4#art-5/par-1 - suppl-5081-12/art-18/par-1: 消費税法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57#art-57/par-1 - suppl-5081-12/art-18/par-1: 同項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57#art-57/par-1/item-1 - suppl-5081-12/art-18/par-1: 第十一条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11 - suppl-5081-12/art-18/par-1: 第十二条第一項から第六項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-1 - suppl-5081-12/art-18/par-1: 第十二条第一項から第六項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-2 - suppl-5081-12/art-18/par-1: 第十二条第一項から第六項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-3 - suppl-5081-12/art-18/par-1: 第十二条第一項から第六項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-4 - suppl-5081-12/art-18/par-1: 第十二条第一項から第六項まで → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-5 - suppl-5081-12/art-18/par-1: 第十二条第一項から第六項まで → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-6 - suppl-5081-12/art-18/par-1: 所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十八条第一項 → 消費税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5081-12/art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-1 - suppl-5081-12/art-18/par-2: 附則第二十条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-18/par-2: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-18/par-2: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-18/par-2: 消費税法第九条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-2 - suppl-5081-12/art-18/par-2: 第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9-2/par-2 - suppl-5081-12/art-18/par-3: 第一項 → 消費税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5081-12/art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-1 - suppl-5081-12/art-18/par-3: 前項 → 消費税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5081-12/art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-2 - suppl-5081-12/art-18/par-3: 新消費税法第二条第一項第八号の六 → 消費税法 第二条第一項第八号の六 (Article 2, paragraph (1), item (viii-6)), art-2/par-1/item-8-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-8-6 - suppl-5081-12/art-18/par-3: 次項 → 消費税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-5081-12/art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-4 - suppl-5081-12/art-18/par-3: 消費税法第九条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-2 - suppl-5081-12/art-18/par-3: 附則第二十条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-18/par-3: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-18/par-3: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-18/par-3: 消費税法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-2#art-28/par-1 - suppl-5081-12/art-18/par-3: 消費税法第九条第二項第一号 → 消費税法 第九条第二項第一号 (Article 9, paragraph (2), item (i)), art-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-2/item-1 - suppl-5081-12/art-18/par-4: 第一項 → 消費税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5081-12/art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-1 - suppl-5081-12/art-18/par-4: 第二項 → 消費税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5081-12/art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-2 - suppl-5081-12/art-18/par-4: 消費税法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9-2/par-2 - suppl-5081-12/art-18/par-4: 附則第二十条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-18/par-4: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-18/par-4: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-18/par-5: 第一項 → 消費税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5081-12/art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-1 - suppl-5081-12/art-18/par-5: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-10/par-1 - suppl-5081-12/art-18/par-5: 前条第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9-2/par-1 - suppl-5081-12/art-18/par-6: 第一項 → 消費税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5081-12/art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-18/par-1 - suppl-5081-12/art-18/par-6: 消費税法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-1 - suppl-5081-12/art-18/par-6: 同法第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-5 - suppl-5081-12/art-19/par-1: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-10/par-1 - suppl-5081-12/art-19/par-1: 同条第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-10/par-2 - suppl-5081-12/art-19/par-1: 次条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-19/par-1: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-19/par-1: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-19/par-1: 消費税法第九条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-2 - suppl-5081-12/art-19/par-2: 消費税法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-1 - suppl-5081-12/art-19/par-2: 第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-3 - suppl-5081-12/art-19/par-2: 同条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11 - suppl-5081-12/art-19/par-2: 同法第十二条第七項 → 消費税法 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-7 - suppl-5081-12/art-19/par-2: 同条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-1 - suppl-5081-12/art-19/par-2: 同条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-2 - suppl-5081-12/art-19/par-2: 同条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-3 - suppl-5081-12/art-19/par-2: 同条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-4 - suppl-5081-12/art-19/par-2: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-5 - suppl-5081-12/art-19/par-2: 同条第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-6 - suppl-5081-12/art-19/par-2: 次条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-19/par-2: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-19/par-2: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-19/par-3: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-3/par-1 - suppl-5081-12/art-19/par-3: 次条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-19/par-3: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-19/par-3: 同条第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-20/par-1: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-20/par-1: 第三項 → 消費税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-3 - suppl-5081-12/art-20/par-2: 前項 → 消費税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5081-12/art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-1 - suppl-5081-12/art-20/par-2: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-2#art-15-2/par-1 - suppl-5081-12/art-20/par-2: この項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-20/par-2: 新消費税法第十五条の三第一項 → 消費税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-1 - suppl-5081-12/art-20/par-2: 同条第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-20/par-3: 前項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-20/par-3: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-20/par-4: 第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-20/par-4: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-20/par-4: 次項 → 消費税法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-5081-12/art-20/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-5 - suppl-5081-12/art-20/par-4: 同条第六項 → 消費税法 第十五条の三第六項 (Article 15-3, paragraph (6)), art-15-3/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-6 - suppl-5081-12/art-20/par-4: 同条第四項 → 消費税法 第十五条の三第四項 (Article 15-3, paragraph (4)), art-15-3/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-4 - suppl-5081-12/art-20/par-5: 第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5081-12/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-2 - suppl-5081-12/art-20/par-5: 新消費税法第十五条の三第二項 → 消費税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-2 - suppl-5081-12/art-20/par-5: 前項 → 消費税法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-5081-12/art-20/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-20/par-4 - suppl-5081-12/art-20/par-5: 同条第四項 → 消費税法 第十五条の三第四項 (Article 15-3, paragraph (4)), art-15-3/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-4 - suppl-5081-12/art-20/par-5: 同条第五項 → 消費税法 第十五条の三第五項 (Article 15-3, paragraph (5)), art-15-3/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-5 - suppl-5081-12/art-20/par-5: 第六項 → 消費税法 第十五条の三第六項 (Article 15-3, paragraph (6)), art-15-3/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-15-3#art-15-3/par-6 - suppl-5081-12/art-21/par-1: 新消費税法第五十七条の七第一項 → 消費税法 第五十七条の七第一項 (Article 57-7, paragraph (1)), art-57-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-1 - suppl-5081-12/art-21/par-1: 同条第二項 → 消費税法 第五十七条の七第二項 (Article 57-7, paragraph (2)), art-57-7/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-2 - suppl-5081-12/art-21/par-2: 前項 → 消費税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-5081-12/art-21/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-1 - suppl-5081-12/art-21/par-2: 新消費税法第五十七条の七第二項 → 消費税法 第五十七条の七第二項 (Article 57-7, paragraph (2)), art-57-7/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-2 - suppl-5081-12/art-21/par-2: 次項 → 消費税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5081-12/art-21/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-3 - suppl-5081-12/art-21/par-2: 同条第三項 → 消費税法 第五十七条の七第三項 (Article 57-7, paragraph (3)), art-57-7/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-3 - suppl-5081-12/art-21/par-2: 同条第七項 → 消費税法 第五十七条の七第七項 (Article 57-7, paragraph (7)), art-57-7/par-7 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-7 - suppl-5081-12/art-21/par-2: 同条第八項 → 消費税法 第五十七条の七第八項 (Article 57-7, paragraph (8)), art-57-7/par-8 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-8 - suppl-5081-12/art-21/par-3: 第一項 → 消費税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-5081-12/art-21/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-1 - suppl-5081-12/art-21/par-3: 新消費税法第五十七条の七第二項 → 消費税法 第五十七条の七第二項 (Article 57-7, paragraph (2)), art-57-7/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-2 - suppl-5081-12/art-21/par-3: 前項 → 消費税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-5081-12/art-21/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-2 - suppl-5081-12/art-21/par-3: 同条第八項 → 消費税法 第五十七条の七第八項 (Article 57-7, paragraph (8)), art-57-7/par-8 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-8 - suppl-5081-12/art-21/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の七第三項 (Article 57-7, paragraph (3)), art-57-7/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-3 - suppl-5081-12/art-21/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の七第四項 (Article 57-7, paragraph (4)), art-57-7/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-4 - suppl-5081-12/art-21/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の七第五項 (Article 57-7, paragraph (5)), art-57-7/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-5 - suppl-5081-12/art-21/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の七第六項 (Article 57-7, paragraph (6)), art-57-7/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-6 - suppl-5081-12/art-21/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の七第七項 (Article 57-7, paragraph (7)), art-57-7/par-7 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-7 - suppl-5081-12/art-21/par-3: 第九項 → 消費税法 第五十七条の七第九項 (Article 57-7, paragraph (9)), art-57-7/par-9 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-9 - suppl-5081-12/art-21/par-3: この項 → 消費税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-5081-12/art-21/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-3 - suppl-5081-12/art-21/par-4: 第一項 → 消費税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-5081-12/art-21/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-1 - suppl-5081-12/art-21/par-4: 新消費税法第五十七条の七第二項 → 消費税法 第五十七条の七第二項 (Article 57-7, paragraph (2)), art-57-7/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-2 - suppl-5081-12/art-21/par-4: 消費税法第二条第一項第七号の二 → 消費税法 第二条第一項第七号の二 (Article 2, paragraph (1), item (vii-2)), art-2/par-1/item-7-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-7-2 - suppl-5081-12/art-21/par-4: 新消費税法第五十七条の七第一項 → 消費税法 第五十七条の七第一項 (Article 57-7, paragraph (1)), art-57-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-5/from-art-57-6#art-57-7/par-1 - suppl-5081-12/art-21/par-4: この項 → 消費税法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-5081-12/art-21/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-21/par-4 - suppl-5081-12/art-21/par-4: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-4 - suppl-5081-12/art-21/par-4: 同法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9-2/par-1 - suppl-5081-12/art-21/par-4: 第十条第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-10/par-2 - suppl-5081-12/art-21/par-4: 第十一条第二項から第四項まで → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-2 - suppl-5081-12/art-21/par-4: 第十一条第二項から第四項まで → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-3 - suppl-5081-12/art-21/par-4: 第十一条第二項から第四項まで → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-4 - suppl-5081-12/art-21/par-4: 第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-1 - suppl-5081-12/art-21/par-4: 第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-2 - suppl-5081-12/art-21/par-4: 第十二条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-3 - suppl-5081-12/art-21/par-4: 第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-4 - suppl-5081-12/art-21/par-4: 第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-6 - suppl-5081-12/art-21/par-4: 第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-2/par-1 - suppl-5081-12/art-21/par-4: 第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-2/par-2 - suppl-5081-12/art-21/par-4: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-3/par-1 - suppl-5081-12/art-21/par-4: 第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-3/par-3 - suppl-5081-12/art-21/par-4: 第十二条の四第一項から第三項まで → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-4/par-1 - suppl-5081-12/art-21/par-4: 第十二条の四第一項から第三項まで → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-4/par-2 - suppl-5081-12/art-21/par-4: 第十二条の四第一項から第三項まで → 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-12-2#art-12-4/par-3 - suppl-5081-12/art-21/par-4: 同法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-10/par-1 - suppl-5081-12/art-21/par-4: 同法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-11/par-1 - suppl-5081-12/art-21/par-4: 同法第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-11#art-12/par-5 - suppl-5081-12/art-21/par-4: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-9#art-9/par-1 - suppl-5081-12/art-90/par-1: 次項 → 消費税法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-5081-12/art-90/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-2 - suppl-5081-12/art-90/par-1: 第三項 → 消費税法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-5081-12/art-90/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-3 - suppl-5081-12/art-90/par-1: 附則第五十一条の二第六項 → 消費税法 附則第五十一条の二第六項 (Supplementary Provisions, Article 51-2, paragraph (6)), suppl-4281-15/art-51-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-4281-15#suppl-4281-15/art-51-2/par-6 - suppl-5081-12/art-90/par-1: この項 → 消費税法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-5081-12/art-90/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-1 - suppl-5081-12/art-90/par-2: 新二十八年改正法附則第五十一条の三第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-4281-15#suppl-4281-15/art-51-3/par-1 - suppl-5081-12/art-90/par-2: 第二項 → 消費税法 附則第五十一条の三第二項 (Supplementary Provisions, Article 51-3, paragraph (2)), suppl-4281-15/art-51-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-4281-15#suppl-4281-15/art-51-3/par-2 - suppl-5081-12/art-90/par-2: 消費税法第二条第一項第八号の六 → 消費税法 第二条第一項第八号の六 (Article 2, paragraph (1), item (viii-6)), art-2/par-1/item-8-6 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-1#art-2/par-1/item-8-6 - suppl-5081-12/art-90/par-3: 新二十八年改正法附則第五十二条第一項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-4281-15#suppl-4281-15/art-52/par-1 - suppl-5081-12/art-90/par-3: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-19#art-19/par-1 - suppl-5081-12/art-90/par-3: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-19#art-19/par-2 - suppl-5081-12/art-90/par-3: 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/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/ch-1/from-art-19#art-19/par-4 - suppl-5081-12/art-90/par-3: この項 → 消費税法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-5081-12/art-90/par-3 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-90/par-3 - suppl-5081-12/art-99/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5081-12/art-1 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1 - suppl-5081-12/art-99/par-1: この条 → 消費税法 附則第九十九条 (Supplementary Provisions, Article 99), suppl-5081-12/art-99 — https://japanlaw.org/ja/consumption-tax-act/amendments/20280401_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text as 令和八年法律第十二号 leaves it, from 2028-04-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20280401_508AC0000000012), 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-20261013T073630-068, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-069, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-amendments-20261013T073630-001, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-amendments-20261013T073630-005, translated 2026-10-13 - This site's parser, version 210 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13