# 消費税法 / Consumption Tax Act — 第四十九条 (Article 49) - 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: 第四十九条 (Article 49)（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による納付） — address `art-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-49 - 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. --- ### 第四十九条（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による納付） — Payment by Final Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases caption: machine translation, not official art-49 · https://japanlaw.org/ja/consumption-tax-act/art-49 · https://japanlaw.org/l/363AC0000000108/art-49 **第一項** 第四十五条第一項の規定による申告書を提出した者は、当該申告書に記載した同項第四号に掲げる消費税額（同項第六号の規定に該当する場合には、同号に掲げる消費税額）があるときは、当該申告書の提出期限までに、当該消費税額に相当する消費税を国に納付しなければならない。 art-49/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-49/par-1 · https://japanlaw.org/l/363AC0000000108/art-49/par-1 A person who has submitted a return under the provisions of Article 45, paragraph (1) must, where there is an amount of consumption tax set forth in item (iv) of that paragraph that is stated in that return (or, in a case falling under item (vi) of that paragraph, the amount of consumption tax set forth in that item), pay to the national government consumption tax equivalent to that amount of consumption tax by the deadline for filing that return. machine translation, not official --- ## Cites - art-49/par-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-49/par-1: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4 - art-49/par-1: 同項第六号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6 --- ## 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