# 消費税法 / Consumption Tax Act — 第一条 (Article 1) - 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: 第一条 (Article 1)（趣旨等） — address `art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-1 - 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. --- ### 第一条（趣旨等） — Purpose, etc. caption: machine translation, not official art-1 · https://japanlaw.org/ja/consumption-tax-act/art-1 · https://japanlaw.org/l/363AC0000000108/art-1 **第一項** この法律は、消費税について、課税の対象、納税義務者、税額の計算の方法、申告、納付及び還付の手続並びにその納税義務の適正な履行を確保するため必要な事項を定めるものとする。 art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/art-1/par-1 This Act is to prescribe, with regard to consumption tax, the subject of taxation, taxpayers, the method of calculating the amount of tax, and the procedures for filing returns, payment and refund, as well as the matters necessary to ensure the proper performance of the tax liability. machine translation, not official **第二項** 消費税の収入については、地方交付税法（昭和二十五年法律第二百十一号）に定めるところによるほか、毎年度、制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する経費に充てるものとする。 art-1/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/art-1/par-2 The revenue from consumption tax is to be used, in addition to as provided for in the Local Allocation Tax Act (Act No. 211 of 1950), each fiscal year to cover the expenses required for social security benefits for pensions, medical care and long-term care that have been established as systems, and for measures to address the declining birthrate. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 健康保険法 附則第四十七条第二項（子ども・子育て支援納付金の導入に当たっての経過措置及び留意事項） — https://japanlaw.org/ja/health-insurance-act/suppl-5061-47/art-47/par-2 · https://japanlaw.org/l/211AC0000000070/suppl-5061-47/art-47/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-001, 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