# 消費税法 / Consumption Tax Act — 第四十八条 (Article 48)
- 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: 第四十八条 (Article 48)（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による納付） — address `art-48`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-48
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-48
- 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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### 第四十八条（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による納付） — Payment by Interim Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases
caption: machine translation, not official
art-48 · https://japanlaw.org/ja/consumption-tax-act/art-48 · https://japanlaw.org/l/363AC0000000108/art-48
**第一項** 中間申告書を提出した者は、当該申告書に記載した第四十二条第一項第一号、第四項第一号又は第六項第一号に掲げる金額（第四十三条第一項各号に掲げる事項を記載した中間申告書を提出した場合には、同項第四号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する消費税を国に納付しなければならない。
art-48/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-48/par-1 · https://japanlaw.org/l/363AC0000000108/art-48/par-1
A person who has submitted an interim return must, where there is an amount set forth in Article 42, paragraph (1), item (i), paragraph (4), item (i) or paragraph (6), item (i) that is stated in that return (or, where the person has submitted an interim return stating the matters set forth in the items of Article 43, paragraph (1), the amount set forth in item (iv) of that paragraph), pay to the national government consumption tax equivalent to that amount by the deadline for filing that return.
machine translation, not official
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## Cites
- art-48/par-1: 第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-48/par-1: 第四項第一号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1
- art-48/par-1: 第六項第一号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-48/par-1: 第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-48/par-1: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 第二条第一項第二十号（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-20 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-20
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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-20261013T073630-018, 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