# 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)（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税率等に関する経過措置） — address `suppl-4061-109/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-4061-109/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/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（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税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Sales on Deferred Payment Terms caption: machine translation, not official suppl-4061-109/art-12 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12 **第一項** 事業者が、適用日前に行った消費税法第十六条第一項（延払条件付販売等に係る資産の譲渡等の時期の特例）に規定する延払条件付販売等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適用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課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。 suppl-4061-109/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12/par-1 If a business operator has applied Article 16, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Sales on Deferred Payment Terms) of the Consumption Tax Act to a sale on deferred payment terms prescribed in that paragraph conducted before the application date, and there are installments of that sale on deferred payment terms whose payment due dates arrive on or after the application date, the consumption tax on the taxable transfer, etc. of assets relating to the portion corresponding to those installments is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act. machine translation, not official **第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4061-109/art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12/par-2 The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies. machine translation, not official --- ## Cites - suppl-4061-109/art-12/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-4061-109/art-12/par-2: 附則第十条第六項 → 消費税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4061-109/art-10/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-10/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-10/par-6 - suppl-4061-109/art-12/par-2: 前項 → 消費税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4061-109/art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-1/par-1 - 消費税法 附則第十二条第二項（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税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12/par-2 - 消費税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24/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-20261013T073630-030, 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