# 消費税法 / Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（小規模事業者に係る納税義務の免除に関する経過措置） — address `suppl-4061-109/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-8 - 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. --- ### 第八条（小規模事業者に係る納税義務の免除に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators caption: machine translation, not official suppl-4061-109/art-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-8 **第一項** 事業者が、適用日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号（定義）に規定する課税資産の譲渡等をいう。以下同じ。）につき、同項第十四号に規定する基準期間中に新消費税法第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除）に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新消費税法第九条第一項（小規模事業者に係る納税義務の免除）、第十一条第四項（合併があった場合の納税義務の免除の特例）又は第十二条第二項（分割があった場合の納税義務の免除の特例）に規定する基準期間における課税売上高の計算については、なお従前の例による。 suppl-4061-109/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-8/par-1 Where a business operator has made, during the base period prescribed in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) (Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales) of the New Consumption Tax Act with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) (Definitions) of the Consumption Tax Act; the same applies hereinafter) made in Japan before the application date, the provisions then in force continue to govern the calculation of the taxable sales in the base period prescribed in Article 9, paragraph (1) (Exemption from Tax Liability for Small-Scale Business Operators), Article 11, paragraph (4) (Special Provisions on Exemption from Tax Liability in the Case of Merger) or Article 12, paragraph (2) (Special Provisions on Exemption from Tax Liability in the Case of a Company Split) of the New Consumption Tax Act relating to that refund, etc. of consideration for sales. machine translation, not official --- ## Cites - suppl-4061-109/art-8/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4061-109/art-8/par-1: 同項第十四号 → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-14 - suppl-4061-109/art-8/par-1: 新消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-4061-109/art-8/par-1: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - suppl-4061-109/art-8/par-1: 第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4 - suppl-4061-109/art-8/par-1: 第十二条第二項 → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2 ## 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-20261013T073630-029, 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