# 消費税法 / Consumption Tax Act — 第五十五条 (Article 55)

- 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: 第五十五条 (Article 55)（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — address `art-55`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-55
- 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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### 第五十五条（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — Refund of Shortfall in Deduction of Interim Payment by Reassessment or Similar Decision, or Determination, concerning Final Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/ja/consumption-tax-act/art-55 · https://japanlaw.org/l/363AC0000000108/art-55</sup>

**第一項**  中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第四十五条第一項第七号に掲げる金額があるときは、税務署長は、その者に対し、当該金額に相当する中間納付額を還付する。
<sup>art-55/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1</sup>
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and there is an amount set forth in Article 45, paragraph (1), item (vii) relating to that determination, the district director refunds the interim payment equivalent to that amount to that person.
<sup>machine translation, not official</sup>

**第二項**  中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき更正（当該消費税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第四十五条第一項第七号に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当する中間納付額を還付する。
<sup>art-55/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2</sup>
Where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning that consumption tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes); hereinafter in this paragraph and paragraph (4), item (ii) referred to as a "reassessment or similar decision") has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and the amount set forth in Article 45, paragraph (1), item (vii) has increased due to that reassessment or similar decision, the district director refunds the interim payment equivalent to the amount of that increased portion to that person.
<sup>machine translation, not official</sup>

**第三項**  税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定する中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、これらの規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
<sup>art-55/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3</sup>
In the case where the district director makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.
<sup>machine translation, not official</sup>

**第四項**  第一項又は第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項又は第二項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日。第二号ロにおいて「充当日」という。）までの期間とする。ただし、次の各号に掲げる還付金の区分に応じ当該各号に定める日数は、当該期間に算入しない。
<sup>art-55/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4 · https://japanlaw.org/l/363AC0000000108/art-55/par-4</sup>
Where interest on refund is calculated for a refund under the provisions of paragraph (1) or (2), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or (2) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable; referred to as the "date of Appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items, according to the category of refund listed in that item, is not to be included in that period:
<sup>machine translation, not official</sup>

  **一**  第一項の規定による還付金　同項に規定する課税期間の第四十五条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から第一項の決定の日までの日数
  <sup>art-55/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-1</sup>
  a refund under the provisions of paragraph (1): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (1) (or, where that interim payment was paid after that deadline for filing, the day of that payment) until the day of the determination referred to in paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  第二項の規定による還付金　同項に規定する課税期間の第四十五条第一項の規定による申告書の提出期限（第四十六条第一項の規定による申告書にあつては、当該申告書に係る課税期間の末日の翌日から二月を経過する日とし、当該提出期限又は当該課税期間の末日の翌日から二月を経過する日後にその中間納付額が納付された場合には、その納付の日とする。）の翌日から次に掲げる日のうちいずれか早い日までの日数
  <sup>art-55/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2</sup>
  a refund under the provisions of paragraph (2): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (2) (for a return under the provisions of Article 46, paragraph (1), the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, and, where that interim payment was paid after that deadline for filing or after the day on which two months have elapsed from the day following the last day of that taxable period, the day of that payment) until the earlier of the following days:
  <sup>machine translation, not official</sup>

    **イ**  第二項の更正等の日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日）
    <sup>art-55/par-4/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1</sup>
    the day on which one month has elapsed from the day following the date of the reassessment or similar decision set forth in paragraph (2) (in the case where the reassessment or similar decision is any of the following, the day specified in the following for each);
    <sup>machine translation, not official</sup>

      **（１）**  更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。（１）において同じ。）　当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日
      <sup>art-55/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1/sub2-1</sup>
      a reassessment based on a request for reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the reassessment based on the request;
      <sup>machine translation, not official</sup>

      **（２）**  国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び第二項に規定する課税期間の課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。）　当該決定の日
      <sup>art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1/sub2-2</sup>
      a reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, relating to that determination, but excluding a reassessment based on a request for reassessment and a reassessment made on the ground that economic results produced by an invalid act included in the facts that formed the basis of the calculation of the amount of consideration for taxable transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for the taxable period prescribed in paragraph (2) were lost due to the invalidity of that act, that a voidable act included in those facts was rescinded, or any other ground similar to these as specified by Cabinet Order): the day of that determination.
      <sup>machine translation, not official</sup>

    **ロ**  その還付のための支払決定をする日又はその還付金に係る充当日
    <sup>art-55/par-4/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-2</sup>
    the day on which the decision to pay for that refund is made or the date of Appropriation for that refund.
    <sup>machine translation, not official</sup>

**第五項**  第一項又は第二項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除する。
<sup>art-55/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-5 · https://japanlaw.org/l/363AC0000000108/art-55/par-5</sup>
Where appropriation of a refund under the provisions of paragraph (1) or (2) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are exempted with respect to the portion of consumption tax so appropriated.
<sup>machine translation, not official</sup>

**第六項**  第三項の規定による還付金については、還付加算金は、付さない。
<sup>art-55/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-6 · https://japanlaw.org/l/363AC0000000108/art-55/par-6</sup>
Interest on refund is not added to a refund pursuant to the provisions of paragraph (3).
<sup>machine translation, not official</sup>

**第七項**  前三項に定めるもののほか、第一項又は第二項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
<sup>art-55/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-55/par-7 · https://japanlaw.org/l/363AC0000000108/art-55/par-7</sup>
Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- art-55/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-1: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-55/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-2: この項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-2: 第四項第二号 → 消費税法 第五十五条第四項第二号 (Article 55, paragraph (4), item (ii)), art-55/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2
- art-55/par-2: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-55/par-3: 前二項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-3: 前二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-4: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-55/par-4: 第二号 → 消費税法 第五十五条第四項第二号 (Article 55, paragraph (4), item (ii)), art-55/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2
- art-55/par-4/item-1: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-4/item-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-55/par-4/item-2: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4/item-2: 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-55/par-4/item-2: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-55/par-4/item-2/sub-1: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4/item-2/sub-1/sub2-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-4/item-2/sub-1/sub2-2: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4/item-2/sub-1/sub2-2: 第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- art-55/par-5: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-5: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-6: 第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3
- art-55/par-7: 前三項 → 消費税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4 · https://japanlaw.org/l/363AC0000000108/art-55/par-4
- art-55/par-7: 前三項 → 消費税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-5 · https://japanlaw.org/l/363AC0000000108/art-55/par-5
- art-55/par-7: 前三項 → 消費税法 第五十五条第六項 (Article 55, paragraph (6)), art-55/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-6 · https://japanlaw.org/l/363AC0000000108/art-55/par-6
- art-55/par-7: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-7: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-7: 第一項から第三項まで → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3

## Cited by

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

- 消費税法 第五十五条第二項（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- 消費税法 第五十五条第三項（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3
- 消費税法 第五十五条第四項（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4 · https://japanlaw.org/l/363AC0000000108/art-55/par-4
- 消費税法 第五十五条第四項第一号（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-1
- 消費税法 第五十五条第四項第二号（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2
- 消費税法 第五十五条第四項第二号イ（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1
- 消費税法 第五十五条第四項第二号イ（２）（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1/sub2-2
- 消費税法 第五十五条第五項（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-5 · https://japanlaw.org/l/363AC0000000108/art-55/par-5
- 消費税法 第五十五条第六項（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-6 · https://japanlaw.org/l/363AC0000000108/art-55/par-6
- 消費税法 第五十五条第七項（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — https://japanlaw.org/ja/consumption-tax-act/art-55/par-7 · https://japanlaw.org/l/363AC0000000108/art-55/par-7
- 消費税法 第六十四条第一項第二号 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2
- 消費税法 附則第二十二条第四項（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-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-4

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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-20261013T073630-019, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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