# 消費税法 / Consumption Tax Act — 第十二条の二 (Article 12-2)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十二条の二 (Article 12-2)（新設法人の納税義務の免除の特例） — address `art-12-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-12-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-12-2
- 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.

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### 第十二条の二（新設法人の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability of Newly Established Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-12-2 · https://japanlaw.org/ja/consumption-tax-act/art-12-2 · https://japanlaw.org/l/363AC0000000108/art-12-2</sup>

**第一項**  その事業年度の基準期間がない法人（社会福祉法（昭和二十六年法律第四十五号）第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。）のうち、当該事業年度開始の日における資本金の額又は出資の金額が千万円以上である法人（以下この項及び次項において「新設法人」という。）については、当該新設法人の基準期間がない事業年度に含まれる各課税期間（第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十一条第三項若しくは第四項若しくは前条第一項若しくは第二項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を除く。）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、第九条第一項本文の規定は、適用しない。
<sup>art-12-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1</sup>
Of corporations that have no base period for the business year (excluding a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act (Act No. 45 of 1951) and any other corporation established exclusively for the purpose of making transfers, etc. of assets listed in Appended Table 2, as specified by Cabinet Order), for a corporation whose amount of capital or contributions on the first day of that business year is 10 million yen or more (hereinafter in this paragraph and the following paragraph referred to as a "newly established corporation"), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period included in the business year of that newly established corporation in which it has no base period (excluding a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 11, paragraph (3) or (4), or paragraph (1) or (2) of the preceding Article).
<sup>machine translation, not official</sup>

**第二項**  前項の新設法人が、その基準期間がない事業年度に含まれる各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に調整対象固定資産の仕入れ等を行つた場合には、当該新設法人の当該調整対象固定資産の仕入れ等の日の属する課税期間から当該課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間（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及び第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十一条第三項若しくは第四項、前条第一項から第三項まで若しくは前項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を除く。）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、第九条第一項本文の規定は、適用しない。
<sup>art-12-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2</sup>
In the case where a newly established corporation prescribed in the preceding paragraph makes a purchase, etc. of an adjustment-target fixed asset during a taxable period included in the business year in which it has no base period (excluding a taxable period to which the provisions of Article 37, paragraph (1) apply), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period from the taxable period that includes the day of the purchase, etc. of the adjustment-target fixed asset by that newly established corporation through the taxable period that includes the day on which three years have elapsed from the first day of that taxable period (excluding a taxable period in which the taxable sales in the base period exceed 10 million yen and a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 11, paragraph (3) or (4), paragraphs (1) through (3) of the preceding Article, or the preceding paragraph).
<sup>machine translation, not official</sup>

**第三項**  その事業年度の基準期間がある外国法人（法人税法第二条第四号（定義）に規定する外国法人をいう。次条第五項において同じ。）が、当該基準期間の末日の翌日以後に国内において課税資産の譲渡等に係る事業を開始した場合には、当該事業年度については、基準期間がないものとみなして、前二項の規定を適用する。
<sup>art-12-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-3</sup>
In the case where a foreign corporation that has a base period for the business year (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in paragraph (5) of the following Article) commences, on or after the day following the last day of that base period, a business relating to taxable transfers, etc. of assets in Japan, the provisions of the preceding two paragraphs apply to that business year, deeming that there is no base period.
<sup>machine translation, not official</sup>

**第四項**  第二項に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合その他の場合における同項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-12-2/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-4</sup>
Necessary matters concerning the application of the provisions of paragraph (2) in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph is the taking of taxable goods out of a bonded area in connection with the submission of a special return, and in other cases, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-12-2/par-1: 社会福祉法（昭和二十六年法律第四十五号）第二十二条 → e-Gov law 326AC0000000045, 第二十二条 (Article 22), art-22 — not held in this collection
- art-12-2/par-1: 別表第二 → 消費税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2 · https://japanlaw.org/l/363AC0000000108/appdx-2
- art-12-2/par-1: この項 → 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/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- art-12-2/par-1: 次項 → 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/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- art-12-2/par-1: 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/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- art-12-2/par-1: 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/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- art-12-2/par-1: 第十一条第三項 → 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/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/art-11/par-3
- art-12-2/par-1: 第四項 → 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/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4
- art-12-2/par-1: 前条第一項 → 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/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1
- art-12-2/par-1: 第二項 → 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/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2
- art-12-2/par-1: 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/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-12-2/par-2: 前項 → 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/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- art-12-2/par-2: 第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- art-12-2/par-2: 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/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- art-12-2/par-2: 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/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- art-12-2/par-2: 第十一条第三項 → 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/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/art-11/par-3
- art-12-2/par-2: 第四項 → 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/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4
- art-12-2/par-2: 前条第一項から第三項まで → 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/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1
- art-12-2/par-2: 前条第一項から第三項まで → 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/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2
- art-12-2/par-2: 前条第一項から第三項まで → 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/art-12/par-3 · https://japanlaw.org/l/363AC0000000108/art-12/par-3
- art-12-2/par-2: 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/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-12-2/par-3: 法人税法第二条第四号 → 法人税法 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/corporation-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-4
- art-12-2/par-3: 次条第五項 → 消費税法 第十二条の三第五項 (Article 12-3, paragraph (5)), art-12-3/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-5
- art-12-2/par-3: 前二項 → 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/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- art-12-2/par-3: 前二項 → 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/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- art-12-2/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/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2

## Cited by

22 provisions cite this one. No official source publishes this direction.

- 消費税法 第三条第一項（人格のない社団等に対するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-3/par-1
- 消費税法 第九条第七項（小規模事業者に係る納税義務の免除） — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- 消費税法 第十二条の二第一項（新設法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- 消費税法 第十二条の二第二項（新設法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- 消費税法 第十二条の二第三項（新設法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-3
- 消費税法 第十二条の二第四項（新設法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-4
- 消費税法 第十二条の三第一項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1
- 消費税法 第十二条の三第三項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3
- 消費税法 第十二条の四第一項（高額特定資産を取得した場合等の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- 消費税法 第十二条の四第二項（高額特定資産を取得した場合等の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2
- 消費税法 第十二条の四第三項（高額特定資産を取得した場合等の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3
- 消費税法 第十五条第六項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 · https://japanlaw.org/l/363AC0000000108/art-15/par-6
- 消費税法 第十五条第十一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-15/par-11 · https://japanlaw.org/l/363AC0000000108/art-15/par-11
- 消費税法 第三十七条第三項第二号（中小事業者の仕入れに係る消費税額の控除の特例） — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- 消費税法 第五十七条第二項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出） — https://japanlaw.org/ja/consumption-tax-act/art-57/par-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-2
- 消費税法 附則第九条第一項（基準期間がない法人の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-9/par-1
- 消費税法 附則第三十五条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/par-2
- 消費税法 附則第四十四条第四項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4
- 消費税法 附則第四十四条第五項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-5
- 消費税法 附則第十三条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5061-8/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-2
- 租税特別措置法 第八十六条の五第四項（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4
- 租税特別措置法 第八十六条の五第七項（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-7

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## 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-20261013T073630-005, 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