# 消費税法 / Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — address `suppl-4031-73/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7 - 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. --- ### 第七条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — Transitional Measures Concerning Non-Taxation and Taxable Purchases in the Case of Receiving Special Provisions on the Time, etc. of Transfers, etc. of Assets of Small-Scale Business Operators caption: machine translation, not official suppl-4031-73/art-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7 **第一項** 新法第十八条第一項の個人事業者が、施行日前に行った社会福祉事業等の資産の譲渡等（資産の譲渡等で新法別表第一第七号から第十三号まで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及び第八号に掲げる資産の譲渡等に該当するものを除く。）をいう。以下同じ。）につき、当該社会福祉事業等の資産の譲渡等に係る対価の額を収入した日が施行日以後であるときは、当該社会福祉事業等の資産の譲渡等については、新法別表第一第七号から第十三号までの規定は、適用しない。 suppl-4031-73/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-1 Where, with respect to a transfer, etc. of assets in social welfare services, etc. (meaning a transfer, etc. of assets that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xiii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act); the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets in social welfare services, etc. is on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xiii) of the New Act do not apply to that transfer, etc. of assets in social welfare services, etc. machine translation, not official **第二項** 新法第十八条第一項の個人事業者が、施行日前に行った社会福祉事業等の仕入れ（社会福祉事業等の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は社会福祉事業等の資産の譲渡等に係る役務の提供を受けることをいう。以下同じ。）につき、当該社会福祉事業等の仕入れに係る費用の額を支出した日が施行日以後であるときは、当該社会福祉事業等の仕入れに係る新法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。 suppl-4031-73/art-7/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-2 Where, with respect to a purchase for social welfare services, etc. (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets in social welfare services, etc., or receiving the provision of services relating to a transfer, etc. of assets in social welfare services, etc.; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of costs was paid in respect of that purchase for social welfare services, etc. is on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act relating to that purchase for social welfare services, etc. machine translation, not official **第三項** 新法第十八条第一項の個人事業者が、施行日前に行った授産作業の資産の譲渡等（資産の譲渡等で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をいう。以下同じ。）又は授産作業の仕入れ（授産作業の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は授産作業の資産の譲渡等に係る役務の提供を受けることをいう。以下同じ。）につき、当該授産作業の資産の譲渡等に係る対価の額を収入した日又は当該授産作業の仕入れに係る費用の額を支出した日が施行日以後であるときは、当該授産作業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し、当該授産作業の仕入れについては、新法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等の適用を受ける課税仕入れに該当しないものとする。 suppl-4031-73/art-7/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-3 Where, with respect to a transfer, etc. of assets from sheltered workshop work (meaning a transfer, etc. of assets 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; the same applies hereinafter) or a purchase for sheltered workshop work (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets from sheltered workshop work, or receiving the provision of services relating to a transfer, etc. of assets from sheltered workshop work; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets from sheltered workshop work or the day on which the amount of costs was paid in respect of that purchase for sheltered workshop work is on or after the Effective Date, that transfer, etc. of assets from sheltered workshop work is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act, and that purchase for sheltered workshop work is not to fall under a taxable purchase subject to the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act. machine translation, not official --- ## Cites - suppl-4031-73/art-7/par-1: 新法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4031-73/art-7/par-1: 新法別表第一第七号から第十三号まで → 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-7/par-2: 新法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36 - suppl-4031-73/art-7/par-3: 新法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4031-73/art-7/par-3: 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-7/par-3: 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 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十六条第一項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4031-73/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/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-20261013T073630-027, 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