# 消費税法 / Consumption Tax Act — 第十九条 (Article 19)

- 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: 第十九条 (Article 19)（課税期間） — address `art-19`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-19
- 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.

---

### 第十九条（課税期間） — Taxable Period
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/ja/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19</sup>

**第一項**  この法律において「課税期間」とは、次の各号に掲げる事業者の区分に応じ当該各号に定める期間とする。
<sup>art-19/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1</sup>
In this Act, "taxable period" means the period specified in each of the following items in accordance with the category of business operator listed in that item.
<sup>machine translation, not official</sup>

  **一**  個人事業者（第三号又は第三号の二に掲げる個人事業者を除く。）　一月一日から十二月三十一日までの期間
  <sup>art-19/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-1</sup>
  an individual business operator (excluding an individual business operator listed in item (iii) or item (iii)-2): the period from January 1 to December 31;
  <sup>machine translation, not official</sup>

  **二**  法人（第四号又は第四号の二に掲げる法人を除く。）　事業年度
  <sup>art-19/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-2</sup>
  a corporation (excluding a corporation listed in item (iv) or item (iv)-2): the business year;
  <sup>machine translation, not official</sup>

  **三**  第一号に定める期間を三月ごとの期間に短縮すること又は次号に定める各期間を三月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出した個人事業者　一月一日から三月三十一日まで、四月一日から六月三十日まで、七月一日から九月三十日まで及び十月一日から十二月三十一日までの各期間
  <sup>art-19/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3</sup>
  an individual business operator that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (i) to periods of every three months, or of changing the periods specified in the following item to periods of every three months: each of the periods from January 1 to March 31, from April 1 to June 30, from July 1 to September 30, and from October 1 to December 31;
  <sup>machine translation, not official</sup>

  **三の二**  第一号に定める期間を一月ごとの期間に短縮すること又は前号に定める各期間を一月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出した個人事業者　一月一日以後一月ごとに区分した各期間
  <sup>art-19/par-1/item-3-2 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2</sup>
  an individual business operator that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (i) to periods of every month, or of changing the periods specified in the preceding item to periods of every month: each of the periods obtained by dividing the time on or after January 1 into periods of one month each;
  <sup>machine translation, not official</sup>

  **四**  その事業年度が三月を超える法人で第二号に定める期間を三月ごとの期間に短縮すること又は次号に定める各期間を三月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出したもの　その事業年度をその開始の日以後三月ごとに区分した各期間（最後に三月未満の期間を生じたときは、その三月未満の期間）
  <sup>art-19/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4</sup>
  a corporation whose business year exceeds three months and that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (ii) to periods of every three months, or of changing the periods specified in the following item to periods of every three months: each of the periods obtained by dividing the business year into periods of three months each from the day on which it begins (or, where a period of less than three months remains at the end, that period of less than three months);
  <sup>machine translation, not official</sup>

  **四の二**  その事業年度が一月を超える法人で第二号に定める期間を一月ごとの期間に短縮すること又は前号に定める各期間を一月ごとの期間に変更することについてその納税地を所轄する税務署長に届出書を提出したもの　その事業年度をその開始の日以後一月ごとに区分した各期間（最後に一月未満の期間を生じたときは、その一月未満の期間）
  <sup>art-19/par-1/item-4-2 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2</sup>
  a corporation whose business year exceeds one month and that has filed, with the district director having jurisdiction over its place for tax payment, a written notification to the effect of shortening the period specified in item (ii) to periods of every month, or of changing the periods specified in the preceding item to periods of every month: each of the periods obtained by dividing the business year into periods of one month each from the day on which it begins (or, where a period of less than one month remains at the end, that period of less than one month).
  <sup>machine translation, not official</sup>

**第二項**  前項第三号から第四号の二までの規定による届出の効力は、これらの規定による届出書の提出があつた日（以下この項において「提出日」という。）の属するこれらの規定に定める期間の翌期間（当該提出日の属する期間が事業を開始した日の属する期間その他の政令で定める期間である場合には、当該期間）の初日以後に生ずるものとする。この場合において、次の各号に掲げる場合の区分に応じ当該各号に定める期間をそれぞれ一の課税期間とみなす。
<sup>art-19/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2</sup>
The notification under the provisions of items (iii) through (iv)-2 of the preceding paragraph takes effect on or after the first day of the period following the period specified in those provisions in which falls the day on which the written notification under those provisions was filed (hereinafter in this paragraph referred to as the "filing date") (or, where the period in which the filing date falls is the period in which falls the day on which the business was commenced or any other period specified by Cabinet Order, that period). In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.
<sup>machine translation, not official</sup>

  **一**  前項第三号又は第三号の二の規定の適用を受けていない個人事業者が、これらの規定による届出書を提出した場合　提出日の属する年の一月一日から届出の効力の生じた日の前日までの期間
  <sup>art-19/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-1</sup>
  if an individual business operator to whom the provisions of item (iii) or item (iii)-2 of the preceding paragraph have not been applied files a written notification under those provisions: the period from January 1 of the year in which the filing date falls to the day preceding the day on which the notification takes effect;
  <sup>machine translation, not official</sup>

  **二**  前項第四号又は第四号の二の規定の適用を受けていない法人が、これらの規定による届出書を提出した場合　提出日の属する事業年度開始の日から届出の効力の生じた日の前日までの期間
  <sup>art-19/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-2</sup>
  if a corporation to which the provisions of item (iv) or item (iv)-2 of the preceding paragraph have not been applied files a written notification under those provisions: the period from the first day of the business year in which the filing date falls to the day preceding the day on which the notification takes effect;
  <sup>machine translation, not official</sup>

  **三**  前項第三号の規定の適用を受けている個人事業者が、同項第三号の二の規定による届出書を提出した場合　提出日の属する同項第三号に定める期間開始の日から届出の効力の生じた日の前日までの期間
  <sup>art-19/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-3</sup>
  if an individual business operator to whom the provisions of item (iii) of the preceding paragraph have been applied files a written notification under the provisions of item (iii)-2 of that paragraph: the period from the first day of the period specified in item (iii) of that paragraph in which the filing date falls to the day preceding the day on which the notification takes effect;
  <sup>machine translation, not official</sup>

  **四**  前項第四号の規定の適用を受けている法人が、同項第四号の二の規定による届出書を提出した場合　提出日の属する同項第四号に定める期間開始の日から届出の効力の生じた日の前日までの期間
  <sup>art-19/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-4</sup>
  if a corporation to which the provisions of item (iv) of the preceding paragraph have been applied files a written notification under the provisions of item (iv)-2 of that paragraph: the period from the first day of the period specified in item (iv) of that paragraph in which the filing date falls to the day preceding the day on which the notification takes effect.
  <sup>machine translation, not official</sup>

**第三項**  第一項第三号から第四号の二までの規定による届出書を提出した事業者は、これらの規定の適用を受けることをやめようとするとき又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
<sup>art-19/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3</sup>
A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) must, when it intends to cease to be subject to the application of those provisions or when it has discontinued its business, file a written notification to that effect with the district director having jurisdiction over its place for tax payment.
<sup>machine translation, not official</sup>

**第四項**  前項の規定による届出書の提出があつたときは、その提出があつた日の属する課税期間の末日の翌日以後は、第一項第三号から第四号の二までの規定による届出は、その効力を失う。この場合において、次の各号に掲げる場合の区分に応じ当該各号に定める期間をそれぞれ一の課税期間とみなす。
<sup>art-19/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4</sup>
When a written notification under the preceding paragraph has been filed, the notification under the provisions of items (iii) through (iv)-2 of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period in which falls the day on which that filing was made. In this case, the period specified in each of the following items in accordance with the category of cases listed in that item is deemed to be a single taxable period.
<sup>machine translation, not official</sup>

  **一**  第一項第三号の規定による届出書の提出をしている個人事業者がその年の一月一日から九月三十日までの間に前項の規定による届出書の提出をした場合又は第一項第三号の二の規定による届出書の提出をしている個人事業者がその年の一月一日から十一月三十日までの間に前項の規定による届出書の提出をした場合　当該翌日から当該提出があつた日の属する年の十二月三十一日までの期間
  <sup>art-19/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-4/item-1</sup>
  if an individual business operator that has filed a written notification under the provisions of item (iii) of paragraph (1) files a written notification under the preceding paragraph during the period from January 1 to September 30 of that year, or if an individual business operator that has filed a written notification under the provisions of item (iii)-2 of paragraph (1) files a written notification under the preceding paragraph during the period from January 1 to November 30 of that year: the period from that following day to December 31 of the year in which falls the day on which that filing was made;
  <sup>machine translation, not official</sup>

  **二**  第一項第四号の規定による届出書の提出をしている法人がその事業年度開始の日からその事業年度の三月ごとに区分された期間のうち最後の期間の直前の期間の末日までの間に前項の規定による届出書の提出をした場合又は第一項第四号の二の規定による届出書の提出をしている法人がその事業年度開始の日からその事業年度の一月ごとに区分された期間のうち最後の期間の直前の期間の末日までの間に前項の規定による届出書の提出をした場合　当該翌日から当該提出があつた日の属する事業年度終了の日までの期間
  <sup>art-19/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-4/item-2</sup>
  if a corporation that has filed a written notification under the provisions of item (iv) of paragraph (1) files a written notification under the preceding paragraph during the period from the first day of its business year to the last day of the period immediately preceding the last of the periods into which the business year is divided by every three months, or if a corporation that has filed a written notification under the provisions of item (iv)-2 of paragraph (1) files a written notification under the preceding paragraph during the period from the first day of its business year to the last day of the period immediately preceding the last of the periods into which the business year is divided by every month: the period from that following day to the last day of the business year in which falls the day on which that filing was made.
  <sup>machine translation, not official</sup>

**第五項**  第一項第三号から第四号の二までの規定による届出書を提出した事業者は、事業を廃止した場合を除き、これらの規定による届出の効力が生ずる日から二年を経過する日の属するこれらの規定に定める期間の初日（同項第三号又は第四号の規定による届出書を提出した事業者が同項第三号の二又は第四号の二の規定の適用を受けようとする場合その他の政令で定める場合には、政令で定める日）以後でなければ、同項第三号から第四号の二までの規定による届出書（変更に係るものに限る。）又は第三項の届出書を提出することができない。
<sup>art-19/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-19/par-5 · https://japanlaw.org/l/363AC0000000108/art-19/par-5</sup>
A business operator that has filed a written notification under the provisions of items (iii) through (iv)-2 of paragraph (1) may not, except where it has discontinued its business, file a written notification under those provisions (limited to one relating to a change) or a written notification under paragraph (3), except on or after the first day of the period specified in those provisions in which falls the day on which two years have elapsed from the day on which the notification under those provisions takes effect (or, in the case where a business operator that has filed a written notification under item (iii) or item (iv) of paragraph (1) intends to become subject to the application of item (iii)-2 or item (iv)-2 of paragraph (1), or in any other case specified by Cabinet Order, the day specified by Cabinet Order).
<sup>machine translation, not official</sup>

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## Cites
- art-19/par-1/item-1: 第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-1/item-1: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-1/item-2: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-1/item-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-1/item-3: 第一号 → 消費税法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-1
- art-19/par-1/item-3: 次号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-1/item-3-2: 第一号 → 消費税法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-1
- art-19/par-1/item-3-2: 前号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-1/item-4: 第二号 → 消費税法 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-2
- art-19/par-1/item-4-2: 第二号 → 消費税法 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-2
- art-19/par-1/item-4-2: 前号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-2: 前項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-2: 前項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-2: 前項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-2: 前項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-2: この項 → 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/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2
- art-19/par-2/item-1: 前項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-2/item-1: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-2/item-2: 前項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-2/item-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-2/item-3: 前項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-2/item-3: 同項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-2/item-4: 前項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-2/item-4: 同項第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-3: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-3: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-3: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-3: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-4: 前項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3
- art-19/par-4: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-4: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-4: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-4: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-4/item-1: 第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-4/item-1: 前項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3
- art-19/par-4/item-1: 第一項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-4/item-2: 第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-4/item-2: 前項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3
- art-19/par-4/item-2: 第一項第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-5: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-19/par-5: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-19/par-5: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-19/par-5: 第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-19/par-5: 第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3

## Cited by

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

- 国税通則法 第二条第一項第九号（定義） — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-9 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-9
- 消費税法 第十九条第一項第一号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-1
- 消費税法 第十九条第一項第二号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-2
- 消費税法 第十九条第一項第三号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- 消費税法 第十九条第一項第三号の二（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- 消費税法 第十九条第一項第四号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- 消費税法 第十九条第一項第四号の二（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- 消費税法 第十九条第二項（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2
- 消費税法 第十九条第二項第一号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-1
- 消費税法 第十九条第二項第二号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-2
- 消費税法 第十九条第二項第三号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-3
- 消費税法 第十九条第二項第四号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-2/item-4
- 消費税法 第十九条第三項（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3
- 消費税法 第十九条第四項（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4
- 消費税法 第十九条第四項第一号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-4/item-1
- 消費税法 第十九条第四項第二号（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-4/item-2
- 消費税法 第十九条第五項（課税期間） — https://japanlaw.org/ja/consumption-tax-act/art-19/par-5 · https://japanlaw.org/l/363AC0000000108/art-19/par-5
- 消費税法 第四十二条第一項（課税資産の譲渡等及び特定課税仕入れについての中間申告） — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- 消費税法 第五十七条第一項第三号（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-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-3
- 消費税法 附則第三条第一項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3/par-1
- 消費税法 附則第二十八条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4101-24/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-2
- 消費税法 附則第二十五条第一項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-1
- 消費税法 附則第二十七条第一項（課税期間に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27/par-1
- 消費税法 附則第二十七条第二項（課税期間に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27/par-2
- 消費税法 附則第二十八条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1
- 消費税法 附則第三十五条第一項（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-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/par-1
- 消費税法 附則第二十二条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
- 消費税法 附則第三十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1
- 消費税法 附則第三条第一項（小規模事業者に係る納税義務の免除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-3/par-1
- 消費税法 附則第十三条第一項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-1
- 消費税法 附則第三十六条第一項（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） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-1
- 消費税法 附則第三十八条第一項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1
- 消費税法 附則第五十一条の二第一項第四号（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-4
- 消費税法 附則第四十四条第一項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1
- 消費税法 附則第四十三条第一項（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43/par-1
- 消費税法 附則第百三十八条第四項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-138/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-4
- 消費税法 附則第十三条第七項（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-7 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-7
- 消費税法 附則第六十三条第一項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5061-8/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63/par-1
- 消費税法 附則第二十二条第一項（リース譲渡に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-22/par-1
- 消費税法 附則第九十条第三項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-3
- 租税特別措置法 第八十六条の四第一項（個人事業者に係る消費税の課税資産の譲渡等及び特定課税仕入れについての確定申告期限の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-4/par-1
- 租税特別措置法 附則第九十条第一項（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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-1
- 租税特別措置法 附則第五十三条第一項（カジノ業務に係る仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-53/par-1

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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-20261013T073630-008, 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