# 消費税法 / Consumption Tax Act — 第十三条 (Article 13) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十三条 (Article 13)（資産の譲渡等又は特定仕入れを行つた者の実質判定） — address `art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-13 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十三条（資産の譲渡等又は特定仕入れを行つた者の実質判定） — Substantive Determination of the Person Who Made a Transfer, etc. of Assets or a Specified Purchase caption: machine translation, not official art-13 · https://japanlaw.org/ja/consumption-tax-act/art-13 · https://japanlaw.org/l/363AC0000000108/art-13 **第一項** 法律上資産の譲渡等を行つたとみられる者が単なる名義人であつて、その資産の譲渡等に係る対価を享受せず、その者以外の者がその資産の譲渡等に係る対価を享受する場合には、当該資産の譲渡等は、当該対価を享受する者が行つたものとして、この法律の規定を適用する。 art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/art-13/par-1 Where a person who is legally regarded as having made a transfer, etc. of assets is a mere nominee and does not enjoy the consideration for that transfer, etc. of assets, and a person other than that person enjoys the consideration for that transfer, etc. of assets, the provisions of this Act apply on the basis that that transfer, etc. of assets was made by the person who enjoys that consideration. machine translation, not official **第二項** 法律上特定仕入れを行つたとみられる者が単なる名義人であつて、その特定仕入れに係る対価の支払をせず、その者以外の者がその特定仕入れに係る対価を支払うべき者である場合には、当該特定仕入れは、当該対価を支払うべき者が行つたものとして、この法律の規定を適用する。 art-13/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/art-13/par-2 Where a person who is legally regarded as having made a specified purchase is a mere nominee and does not pay the consideration for that specified purchase, and a person other than that person is the person who is to pay the consideration for that specified purchase, the provisions of this Act apply on the basis that that specified purchase was made by the person who is to pay that consideration. machine translation, not official --- ## 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