# 消費税法 / Consumption Tax Act — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — address `suppl-4061-109/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17 - 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. --- ### 第十七条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators caption: machine translation, not official suppl-4061-109/art-17 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-17 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17 **第一項** 新消費税法第三十七条第一項（中小事業者の仕入れに係る消費税額の控除の特例）の規定は、適用日以後に開始する課税期間について適用し、適用日前に開始した課税期間については、なお従前の例による。 suppl-4061-109/art-17/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17/par-1 The provisions of Article 37, paragraph (1) (Special Provisions on Deduction of Amount of Consumption Tax on Purchases by Small and Medium Sized Business Operators) of the New Consumption Tax Act apply to taxable periods that begin on or after the application date, and the provisions then in force continue to govern taxable periods that began before the application date. machine translation, not official **第二項** 適用日前に提出された旧消費税法第三十七条第一項の規定による届出書は、新消費税法第三十七条第一項の規定による届出書とみなして、同条の規定を適用する。 suppl-4061-109/art-17/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17/par-2 A written notification under the provisions of Article 37, paragraph (1) of the Former Consumption Tax Act that was submitted before the application date is deemed to be a written notification under the provisions of Article 37, paragraph (1) of the New Consumption Tax Act, and the provisions of that Article apply. machine translation, not official --- ## Cites - suppl-4061-109/art-17/par-1: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4061-109/art-17/par-2: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4061-109/art-17/par-2: 同条 → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37 ## Cited by 2 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-20261013T073630-031, 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