# 消費税法 / Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（消費税法の一部改正に伴う経過措置） — address `suppl-4121-26/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4121-26/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4121-26/art-16 - 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. --- ### 第十六条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act caption: machine translation, not official suppl-4121-26/art-16 · https://japanlaw.org/ja/consumption-tax-act/suppl-4121-26/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4121-26/art-16 **第一項** 前条の規定による改正後の消費税法第三十条の規定は、同条第一項の事業者が、平成十三年三月一日以後に国内において行う課税仕入れ及び同日以後に保税地域から引き取る課税貨物に係る消費税について適用し、同日前に国内において行った課税仕入れ及び同日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。 suppl-4121-26/art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4121-26/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4121-26/art-16/par-1 The provisions of Article 30 of the Consumption Tax Act as amended by the provisions of the preceding Article apply to consumption tax on taxable purchases that a business operator referred to in paragraph (1) of that Article makes in Japan on or after March 1, 2001 and on taxable goods that the business operator takes from a bonded area on or after that date, and the provisions then in force continue to govern consumption tax on taxable purchases made in Japan before that date and on taxable goods taken from a bonded area before that date. machine translation, not official --- ## Cites - suppl-4121-26/art-16/par-1: 消費税法第三十条 → 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-4121-26/art-16/par-1: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1 ## Cited by 1 provision cites 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-4121-26/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4121-26/art-1/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-20261013T073630-035, 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