# 消費税法 / Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — address `suppl-4031-73/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 - 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. --- ### 第十二条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales caption: machine translation, not official suppl-4031-73/art-12 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 **第一項** 事業者（新法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を除く。以下この条及び次条において同じ。）が、施行日前に国内において行った社会福祉事業等の資産の譲渡等につき、新法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をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。 suppl-4031-73/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-1 Where a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act; the same applies hereinafter in this Article and the following Article) has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to a transfer, etc. of assets in social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article relating to that refund, etc. of consideration for sales. machine translation, not official **第二項** 新法第三十八条の規定は、授産作業の資産の譲渡等に係る同条第一項に規定する売上げに係る対価の返還等については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。 suppl-4031-73/art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-2 The provisions of Article 38 of the New Act apply, with respect to the refund, etc. of consideration for sales prescribed in paragraph (1) of that Article relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4031-73/art-12/par-1: 新法第九条第一項 → 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 - suppl-4031-73/art-12/par-1: この条 → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4031-73/art-12 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 - suppl-4031-73/art-12/par-1: 次条 → 消費税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4031-73/art-13 — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 - suppl-4031-73/art-12/par-1: 新法第三十八条第一項 → 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 - suppl-4031-73/art-12/par-1: 同条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38 - suppl-4031-73/art-12/par-2: 新法第三十八条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38 - suppl-4031-73/art-12/par-2: 同条第一項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十二条第一項（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-1 - 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 --- ## 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-20261013T073630-028, 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