# 消費税法 / Consumption Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（小規模事業者等に係る限界控除に関する経過措置） — address `suppl-4061-109/art-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-20 - 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. --- ### 第二十条（小規模事業者等に係る限界控除に関する経過措置） — Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators, etc. caption: machine translation, not official suppl-4061-109/art-20 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-20 **第一項** 旧消費税法第四十条第一項（小規模事業者等に係る限界控除）に規定する事業者の適用日前に開始した同項に規定する課税期間については、同条並びに旧消費税法第四十三条（仮決算をした場合の中間申告書の記載事項等）及び第四十五条（課税資産の譲渡等についての確定申告）の規定は、なおその効力を有する。この場合において、旧消費税法第四十条第一項の事業者の適用日前に開始し、かつ、適用日以後に終了する同項に規定する課税期間については、同項中「金額」とあるのは「金額（当該金額が、十万円を十二で除しこれに当該課税期間の初日から平成九年三月三十一日までの期間の月数（以下この項において「適用日前の月数」という。）を乗じて計算した金額と八万円を十二で除しこれに当該課税期間の月数から適用日前の月数を控除した月数を乗じて計算した金額との合計額を超えるときは、当該合計額）」と、同条第四項中「前項」とあるのは「第一項及び前項」とする。 suppl-4061-109/art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-20/par-1 With regard to a taxable period prescribed in Article 40, paragraph (1) (Marginal Deduction for Small-Scale Business Operators, etc.) of the Former Consumption Tax Act that began before the application date for a business operator prescribed in that paragraph, the provisions of that Article, and of Article 43 (Matters to Be Stated in an Interim Return When Provisional Settlement of Accounts Is Made, etc.) and Article 45 (Final Return for Taxable Transfers, etc. of Assets) of the Former Consumption Tax Act, remain in force. In this case, with regard to a taxable period prescribed in that paragraph for a business operator under Article 40, paragraph (1) of the Former Consumption Tax Act that began before the application date and ends on or after the application date, the phrase "amount" in that paragraph is deemed to be replaced with "amount (if that amount exceeds the sum of the amount calculated by dividing 100,000 yen by 12 and multiplying the result by the number of months in the period from the first day of that taxable period to March 31, 1997 (hereinafter in this paragraph referred to as the "number of months before the application date") and the amount calculated by dividing 80,000 yen by 12 and multiplying the result by the number of months obtained by deducting the number of months before the application date from the number of months in that taxable period, that sum)", and the phrase "the preceding paragraph" in paragraph (4) of that Article with "paragraph (1) and the preceding paragraph". machine translation, not official ## 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