# 消費税法 / Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6)
- 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: 第六条 (Supplementary Provisions, Article 6)（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — address `suppl-4031-73/art-6`
- 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-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6
- 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
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They are never merged and never substituted for one another.
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### 第六条（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Sales on Deferred Payment Terms
caption: machine translation, not official
suppl-4031-73/art-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-6 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6
**第一項** 事業者が、施行日前に行った消費税法第十六条第一項の資産の同項に規定する延払条件付販売等（新法別表第一第七号、第十号及び第十二号に掲げる資産の譲渡等に該当するもの（旧法別表第一第七号に掲げる資産の譲渡等に該当するものを除く。）に限る。）につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法別表第一第七号、第十号及び第十二号の規定は、適用しない。
suppl-4031-73/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-1
Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii), (x) and (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Former Act)), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii), (x) and (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.
machine translation, not official
**第二項** 事業者が、施行日前に行った消費税法第十六条第一項の資産の同項に規定する延払条件付販売等（新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものに限る。）につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなす。
suppl-4031-73/art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-2
Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.
machine translation, not official
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## Cites
- suppl-4031-73/art-6/par-1: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1
- suppl-4031-73/art-6/par-1: 新法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1
- suppl-4031-73/art-6/par-2: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1
- suppl-4031-73/art-6/par-2: 新法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1
- suppl-4031-73/art-6/par-2: 新法第六条第一項 → 消費税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 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
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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-20261013T073630-027, 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