# 消費税法 / Consumption Tax Act — 第三十七条 (Article 37)

- 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: 第三十七条 (Article 37)（中小事業者の仕入れに係る消費税額の控除の特例） — address `art-37`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-37
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-37
- 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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### 第三十七条（中小事業者の仕入れに係る消費税額の控除の特例） — Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators
<sup>caption: machine translation, not official</sup>
<sup>art-37 · https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37</sup>

**第一項**  事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者及びその課税期間の初日において所得税法第二条第一項第八号の四（定義）又は法人税法第二条第十二号の十九（定義）に規定する恒久的施設を有しない国外事業者を除く。）が、その納税地を所轄する税務署長にその基準期間における課税売上高（第九条第一項に規定する基準期間における課税売上高をいう。以下この項及び次条第一項において同じ。）が五千万円以下である課税期間（第十二条第一項に規定する分割等に係る同項の新設分割親法人又は新設分割子法人の政令で定める課税期間（以下この項及び次条第一項において「分割等に係る課税期間」という。）を除く。）についてこの項の規定の適用を受ける旨を記載した届出書を提出した場合には、当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）以後の課税期間（その基準期間における課税売上高が五千万円を超える課税期間及び分割等に係る課税期間を除く。）については、第三十条から前条までの規定により課税標準額に対する消費税額から控除することができる課税仕入れ等の税額の合計額は、これらの規定にかかわらず、次に掲げる金額の合計額とする。この場合において、当該金額の合計額は、当該課税期間における仕入れに係る消費税額とみなす。
<sup>art-37/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1</sup>
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1), and a foreign business operator that does not have, on the first day of the taxable period, a permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act or Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act) files with the district director having jurisdiction over its place for tax payment a written notification stating that it will be subject to the application of this paragraph for a taxable period in which the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies hereinafter in this paragraph and in paragraph (1) of the following Article) are 50 million yen or less (excluding the taxable period specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation prescribed in Article 12, paragraph (1) relating to a corporate split, etc. prescribed in that paragraph (hereinafter in this paragraph and paragraph (1) of the following Article referred to as a "taxable period connected with a split, etc.")), then for the taxable periods (excluding taxable periods in which the taxable sales in the base period exceed 50 million yen and taxable periods connected with a split, etc.) on or after the taxable period following the taxable period that includes the day on which that written notification was filed (or, where the taxable period that includes the day on which that written notification was filed is the taxable period that includes the day on which the business was commenced or any other taxable period specified by Cabinet Order, that taxable period), the total amount of tax on taxable purchases, etc. that may be deducted from the consumption tax on the tax base amount under the provisions of Articles 30 through the preceding Article is, notwithstanding those provisions, the total of the following amounts. In this case, that total of the amounts is deemed to be the consumption tax on purchases for that taxable period.
<sup>machine translation, not official</sup>

  **一**  当該事業者の当該課税期間の課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額の百分の六十に相当する金額（卸売業その他の政令で定める事業を営む事業者にあつては、当該残額に、政令で定めるところにより当該事業の種類ごとに当該事業における課税資産の譲渡等に係る消費税額のうちに課税仕入れ等の税額の通常占める割合を勘案して政令で定める率を乗じて計算した金額）
  <sup>art-37/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-1</sup>
  the amount equivalent to 60 percent of the remainder after deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of the business operator for that taxable period (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1), or any other Act or treaty), the total amount of consumption tax relating to the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) in that taxable period (or, for a business operator conducting a business specified by Cabinet Order, such as wholesale, the amount calculated by multiplying that remainder by the rate specified by Cabinet Order for each type of business, as provided by Cabinet Order, having regard to the proportion that the amount of tax on taxable purchases, etc. ordinarily accounts for in the amount of consumption tax on taxable transfers, etc. of assets in that business);
  <sup>machine translation, not official</sup>

  **二**  当該事業者の当該課税期間の特定課税仕入れに係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を控除した残額
  <sup>art-37/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-2</sup>
  the remainder after deducting, from the consumption tax on the total of the amounts of the tax base for specified taxable purchases of the business operator for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) was received in that taxable period.
  <sup>machine translation, not official</sup>

**第二項**  前項第二号の規定により、当該課税期間の特定課税仕入れに係る課税標準である金額の合計額に対する消費税額から当該課税期間における第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額の合計額を控除して控除しきれない金額があり、かつ、当該控除しきれない金額を前項第一号に掲げる金額から控除してなお控除しきれない金額（以下この項において「控除未済金額」という。）があるときは、当該控除未済金額を課税資産の譲渡等に係る消費税額とみなして当該課税期間の課税標準額に対する消費税額に加算する。
<sup>art-37/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-2</sup>
Where, under item (ii) of the preceding paragraph, there is an amount that cannot be fully deducted after deducting, from the consumption tax on the total of the amounts of the tax base for specified taxable purchases for that taxable period, the total amount of consumption tax relating to the amount for which a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) was received in that taxable period, and there is an amount that still cannot be fully deducted after deducting the amount that cannot be fully deducted from the amount set forth in item (i) of the preceding paragraph (hereinafter in this paragraph referred to as the "undeducted amount"), that undeducted amount is deemed to be consumption tax on a taxable transfer, etc. of assets and is added to the amount of consumption tax on the tax base amount for that taxable period.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受けようとする事業者は、次の各号に掲げる場合に該当するときは、当該各号に定める期間は、同項の規定による届出書を提出することができない。ただし、当該事業者が事業を開始した日の属する課税期間その他の政令で定める課税期間から同項の規定の適用を受けようとする場合に当該届出書を提出するときは、この限りでない。
<sup>art-37/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3</sup>
A business operator that intends to be subject to the application of paragraph (1) may not file the written notification under that paragraph, in a case listed in any of the following items, during the period specified in that item; provided, however, that this does not apply where the business operator files the written notification in order to be subject to the application of that paragraph from the taxable period that includes the day on which it commenced business or any other taxable period specified by Cabinet Order.
<sup>machine translation, not official</sup>

  **一**  当該事業者が第九条第七項の規定の適用を受ける者である場合　同項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
  <sup>art-37/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1</sup>
  where the business operator is a person to whom Article 9, paragraph (7) applies: the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day;
  <sup>machine translation, not official</sup>

  **二**  当該事業者が第十二条の二第二項の新設法人である場合又は第十二条の三第三項の特定新規設立法人である場合において第十二条の二第二項（第十二条の三第三項において準用する場合を含む。以下この号において同じ。）に規定する場合に該当するとき　第十二条の二第二項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
  <sup>art-37/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2</sup>
  where the business operator is a newly established corporation prescribed in Article 12-2, paragraph (2) or a specified newly founded corporation prescribed in Article 12-3, paragraph (3), and falls under the case prescribed in Article 12-2, paragraph (2) (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3); the same applies hereinafter in this item): the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in Article 12-2, paragraph (2) to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day;
  <sup>machine translation, not official</sup>

  **三**  当該事業者が第十二条の四第一項に規定する場合に該当するとき（前二号に掲げる場合に該当する場合を除く。）　高額特定資産（同項に規定する高額特定資産をいう。以下この号及び次号において同じ。）に係る同項に規定する高額特定資産の仕入れ等の日の属する課税期間の初日から同日（当該高額特定資産が同項に規定する自己建設高額特定資産である場合にあつては、当該自己建設高額特定資産の建設等（同項に規定する建設等をいう。同号において同じ。）が完了した日の属する課税期間の初日）以後三年を経過する日の属する課税期間の初日の前日までの期間
  <sup>art-37/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3</sup>
  where the business operator falls under the case prescribed in Article 12-4, paragraph (1) (excluding the case where it falls under the cases listed in the preceding two items): the period from the first day of the taxable period that includes the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph relating to the high-value specified asset (meaning a high-value specified asset prescribed in that paragraph; the same applies in this item and the following item) to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day (or, where the high-value specified asset is a self-constructed high-value specified asset prescribed in that paragraph, from the first day of the taxable period that includes the day on which the construction, etc. (meaning the construction, etc. prescribed in that paragraph; the same applies in the following item) of the self-constructed high-value specified asset was completed);
  <sup>machine translation, not official</sup>

  **四**  当該事業者が第十二条の四第二項に規定する場合に該当するとき（前三号に掲げる場合に該当する場合を除く。）　高額特定資産である棚卸資産若しくは課税貨物又は同項に規定する調整対象自己建設高額資産について前条第一項又は第三項の規定の適用を受けた課税期間の初日から同日（当該調整対象自己建設高額資産の建設等が調整適用日（これらの規定に規定する場合に該当することとなつた日をいう。）の前日までに完了していない場合にあつては、当該建設等が完了した日の属する課税期間の初日）以後三年を経過する日の属する課税期間の初日の前日までの期間
  <sup>art-37/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4</sup>
  where the business operator falls under the case prescribed in Article 12-4, paragraph (2) (excluding the case where it falls under the cases listed in the preceding three items): the period from the first day of the taxable period in which Article 36, paragraph (1) or (3) was applied to inventory or taxable goods that are high-value specified assets, or to an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2), to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day (or, where the construction, etc. of the adjustment-target self-constructed high-value asset had not been completed by the day preceding the adjustment application date (meaning the day on which it came to fall under the case prescribed in those provisions), from the first day of the taxable period that includes the day on which that construction, etc. was completed);
  <sup>machine translation, not official</sup>

  **五**  当該事業者が第十二条の四第三項に規定するときに該当するとき（前各号に掲げる場合に該当する場合を除く。）　同項に規定するときに該当する課税期間の初日から同日以後三年を経過する日の属する課税期間の初日の前日までの期間
  <sup>art-37/par-3/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-5</sup>
  where the business operator falls under the case prescribed in Article 12-4, paragraph (3) (excluding the case where it falls under the cases listed in the preceding items): the period from the first day of the taxable period falling under the case prescribed in that paragraph to the day preceding the first day of the taxable period that includes the day on which three years have elapsed from that first day.
  <sup>machine translation, not official</sup>

**第四項**  前項各号に規定する事業者が当該各号に掲げる場合に該当することとなつた場合において、同項第一号若しくは第二号に規定する調整対象固定資産の仕入れ等の日、同項第三号に規定する高額特定資産の仕入れ等の日若しくは同項第四号に規定する調整適用日の属する課税期間又は同項第五号に規定するときに該当する課税期間の初日から同項各号に掲げる場合に該当することとなつた日までの間に第一項の規定による届出書をその納税地を所轄する税務署長に提出しているときは、同項の規定の適用については、その届出書の提出は、なかつたものとみなす。
<sup>art-37/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-4</sup>
Where a business operator prescribed in the items of the preceding paragraph has come to fall under a case listed in those items, and has filed the written notification under paragraph (1) with the district director having jurisdiction over its place for tax payment during the period from the first day of the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in item (i) or (ii) of the preceding paragraph, the day of the purchase, etc. of a high-value specified asset prescribed in item (iii) of that paragraph, or the adjustment application date prescribed in item (iv) of that paragraph, or from the first day of the taxable period that falls under the case prescribed in item (v) of that paragraph, to the day on which it came to fall under the case listed in the items of that paragraph, the filing of that written notification is deemed not to have been made for the purpose of applying the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第五項**  第一項の規定による届出書を提出した事業者は、同項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-37/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5</sup>
A business operator that has filed the written notification under the provisions of paragraph (1) must, when it intends to cease to be subject to the application of that paragraph 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>

**第六項**  前項の場合において、第一項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、同項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の初日以後でなければ、同項の規定の適用を受けることをやめようとする旨の届出書を提出することができない。
<sup>art-37/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-6 · https://japanlaw.org/l/363AC0000000108/art-37/par-6</sup>
In the case referred to in the preceding paragraph, a business operator that has filed the written notification under the provisions of paragraph (1) may not, except where it has discontinued its business, file a written notification to the effect that it intends to cease to be subject to the application of that paragraph, except on or after the first day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第七項**  第五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、第一項の規定による届出は、その効力を失う。
<sup>art-37/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-7 · https://japanlaw.org/l/363AC0000000108/art-37/par-7</sup>
When a written notification under the provisions of paragraph (5) has been filed, the notification under the provisions of paragraph (1) ceases to be effective on and after the day following the last day of the taxable period that includes the day on which that filing was made.
<sup>machine translation, not official</sup>

**第八項**  やむを得ない事情があるため第一項又は第五項の規定による届出書を第一項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合における同項又は前項の規定の適用の特例については、政令で定める。
<sup>art-37/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-37/par-8 · https://japanlaw.org/l/363AC0000000108/art-37/par-8</sup>
Special provisions on the application of paragraph (1) or the preceding paragraph in the case where, owing to unavoidable circumstances, the written notification under the provisions of paragraph (1) or (5) could not be filed by the day preceding the first day of the taxable period for which the business operator intends to become subject to, or to cease to be subject to, the application of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-37/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-37/par-1: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-37/par-1: 法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- art-37/par-1: この項 → 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-37/par-1: 次条第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- art-37/par-1: 第十二条第一項 → 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-37/par-1: 第三十条から前条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
- art-37/par-1: 第三十条から前条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- art-37/par-1/item-1: 第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-37/par-1/item-1: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-37/par-1/item-1: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-37/par-1/item-2: 第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-37/par-2: 前項第二号 → 消費税法 第三十七条第一項第二号 (Article 37, paragraph (1), item (ii)), art-37/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-2
- art-37/par-2: 第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-37/par-2: 前項第一号 → 消費税法 第三十七条第一項第一号 (Article 37, paragraph (1), item (i)), art-37/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1/item-1
- art-37/par-2: この項 → 消費税法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-2
- art-37/par-3: 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-37/par-3/item-1: 第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- art-37/par-3/item-2: 第十二条の二第二項 → 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
- art-37/par-3/item-2: 第十二条の三第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3
- art-37/par-3/item-2: この号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-3: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- art-37/par-3/item-3: 前二号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-3/item-3: 前二号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-3: この号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-3/item-3: 次号 → 消費税法 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- art-37/par-3/item-3: 同項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
- art-37/par-3/item-4: 第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2
- art-37/par-3/item-4: 前三号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-3/item-4: 前三号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-4: 前三号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-3/item-4: 前条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1
- art-37/par-3/item-4: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3
- art-37/par-3/item-5: 第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-3/item-5: 前各号 → 消費税法 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- art-37/par-4: 前項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
- art-37/par-4: 同項第一号 → 消費税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-1
- art-37/par-4: 第二号 → 消費税法 第三十七条第三項第二号 (Article 37, paragraph (3), item (ii)), art-37/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2
- art-37/par-4: 同項第三号 → 消費税法 第三十七条第三項第三号 (Article 37, paragraph (3), item (iii)), art-37/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- art-37/par-4: 同項第四号 → 消費税法 第三十七条第三項第四号 (Article 37, paragraph (3), item (iv)), art-37/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- art-37/par-4: 同項第五号 → 消費税法 第三十七条第三項第五号 (Article 37, paragraph (3), item (v)), art-37/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-5
- art-37/par-4: 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-37/par-5: 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-37/par-6: 前項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37/par-6: 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-37/par-7: 第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37/par-7: 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-37/par-8: 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-37/par-8: 第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-37/par-8: 前項 → 消費税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-7 · https://japanlaw.org/l/363AC0000000108/art-37/par-7

## Cited by

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

- 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 第十五条第八項（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-8 · https://japanlaw.org/l/363AC0000000108/art-15/par-8
- 消費税法 第十五条第九項第一号（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-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-9/item-1
- 消費税法 第十五条第九項第二号（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-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-15/par-9/item-2
- 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 第十五条の二第十四項（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-14 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-14
- 消費税法 第三十七条第一項（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-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- 消費税法 第三十七条第二項（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-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-2
- 消費税法 第三十七条第三項（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 · https://japanlaw.org/l/363AC0000000108/art-37/par-3
- 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 第三十七条第三項第三号（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-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-3
- 消費税法 第三十七条第三項第四号（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-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-4
- 消費税法 第三十七条第三項第五号（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-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-5
- 消費税法 第三十七条第四項（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-4 · https://japanlaw.org/l/363AC0000000108/art-37/par-4
- 消費税法 第三十七条第五項（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-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- 消費税法 第三十七条第六項（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-6 · https://japanlaw.org/l/363AC0000000108/art-37/par-6
- 消費税法 第三十七条第七項（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-7 · https://japanlaw.org/l/363AC0000000108/art-37/par-7
- 消費税法 第三十七条第八項（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-8 · https://japanlaw.org/l/363AC0000000108/art-37/par-8
- 消費税法 第三十七条の二第一項（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- 消費税法 第三十七条の二第二項（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-2
- 消費税法 第三十七条の二第六項（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6
- 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 第六十条第四項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4
- 消費税法 第六十条第六項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6
- 消費税法 附則第十三条第一項（中小事業者の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/consumption-tax-act/suppl-3631-108/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-13/par-1
- 消費税法 附則第十一条第一項（中小事業者の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/consumption-tax-act/suppl-4031-73/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11/par-1
- 消費税法 附則第十一条第二項（中小事業者の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/consumption-tax-act/suppl-4031-73/art-11/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11/par-2
- 消費税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/par-1
- 消費税法 附則第十七条第一項（中小事業者の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/consumption-tax-act/suppl-4061-109/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17/par-1
- 消費税法 附則第十七条第二項（中小事業者の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/consumption-tax-act/suppl-4061-109/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17/par-2
- 消費税法 附則第二十条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4131-6/art-20/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-3
- 消費税法 附則第二十八条第一項（中小事業者の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/consumption-tax-act/suppl-4151-8/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28/par-1
- 消費税法 附則第二十八条第二項（中小事業者の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/consumption-tax-act/suppl-4151-8/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28/par-2
- 消費税法 附則第四十二条第一項（特定課税仕入れに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-42/par-1
- 消費税法 附則第四十四条第一項（中小事業者の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/consumption-tax-act/suppl-4271-9/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44/par-1
- 消費税法 附則第四十四条第二項（中小事業者の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/consumption-tax-act/suppl-4271-9/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44/par-2
- 消費税法 附則第五十一条の二第一項（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 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- 消費税法 附則第五十一条の二第四項（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-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-4
- 消費税法 附則第五十一条の二第六項（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-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- 消費税法 附則第五十一条の三第一項（適格請求書発行事業者となる小規模個人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-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- 消費税法 附則第五十一条の三第四項（適格請求書発行事業者となる小規模個人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-51-3/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-4
- 消費税法 附則第五十一条の三第五項（適格請求書発行事業者となる小規模個人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-51-3/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-5
- 消費税法 附則第十三条第十項（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-10 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-10
- 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
- 租税特別措置法 第八十六条の五第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-8
- 租税特別措置法 第八十六条の五第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-9
- 租税特別措置法 第八十六条の五第十項（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-10 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-10
- 租税特別措置法 第八十六条の五第十一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-11 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-11
- 租税特別措置法 第八十六条の五第十二項（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-12 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-12
- 租税特別措置法 附則第九十条第三項第六号（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-3/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-90/par-3/item-6

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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-20261013T073630-013, 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