# 消費税法 / Consumption Tax Act — 第二十九条 (Article 29) - 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: 第二十九条 (Article 29)（税率） — address `art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-29 - 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. --- ### 第二十九条（税率） — Tax Rates caption: machine translation, not official art-29 · https://japanlaw.org/ja/consumption-tax-act/art-29 · https://japanlaw.org/l/363AC0000000108/art-29 **第一項** 消費税の税率は、次の各号に掲げる区分に応じ当該各号に定める率とする。 art-29/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-29/par-1 · https://japanlaw.org/l/363AC0000000108/art-29/par-1 The rate of consumption tax is the rate specified in each of the following items in accordance with the category listed in that item. machine translation, not official **一** 課税資産の譲渡等（軽減対象課税資産の譲渡等を除く。）、特定課税仕入れ及び保税地域から引き取られる課税貨物（軽減対象課税貨物を除く。）　百分の七・八 art-29/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-29/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-29/par-1/item-1 taxable transfers, etc. of assets (excluding taxable transfers, etc. of assets subject to the reduced rate), specified taxable purchases, and taxable goods taken out of a bonded area (excluding taxable goods subject to the reduced rate): 7.8 percent; machine translation, not official **二** 軽減対象課税資産の譲渡等及び保税地域から引き取られる軽減対象課税貨物　百分の六・二四 art-29/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-29/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-29/par-1/item-2 taxable transfers, etc. of assets subject to the reduced rate and taxable goods subject to the reduced rate that are taken out of a bonded area: 6.24 percent. machine translation, not official ## Cited by 6 provisions cite this one. No official source publishes this direction. - 消費税法 第五十七条の四第一項第四号（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-4 - 消費税法 附則第十一条第一項（普通乗用自動車の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-11/par-1 - 消費税法 附則第十一条第三項（普通乗用自動車の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-11/par-3 - 消費税法 附則第三十四条第一項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1 - 租税特別措置法 第四十一条第五項（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5 - 租税特別措置法 第四十一条第十二項（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-12 · https://japanlaw.org/l/332AC0000000026/art-41/par-12 --- ## 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-20261013T073630-009, 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