# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4141-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4141-79 - 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. --- ## 附　則 平成一四年七月三日法律第七九号 suppl-4141-79 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-79/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-1 **第一項** この法律は、平成十四年八月一日から施行する。 suppl-4141-79/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-1/par-1 This Act comes into effect on August 1, 2002. machine translation, not official ### 第三十三条（消費税法の一部改正等に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment, etc. of the Consumption Tax Act caption: machine translation, not official suppl-4141-79/art-33 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-33 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-33 **第一項** 第八条の規定による改正後の消費税法第四十二条第二項の規定は、施行日以後に納税義務が成立する中間申告書に係る消費税について適用し、施行日前に納税義務が成立した中間申告書に係る消費税については、なお従前の例による。 suppl-4141-79/art-33/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-33/par-1 The provisions of Article 42, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 8 apply to consumption tax relating to an interim return for which the tax liability is established on or after the effective date, and the provisions then in force continue to govern consumption tax relating to an interim return for which the tax liability was established before the effective date. machine translation, not official **第二項** 附則第四条第四項の規定により同項に規定する経過措置適用子法人又は経過措置期間加入法人の事業年度とみなされる同項に規定する期間については、消費税法第二条第一項第十三号に掲げる事業年度とみなす。 suppl-4141-79/art-33/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-33/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-33/par-2 The period prescribed in Article 4, paragraph (4) of the Supplementary Provisions that is deemed, pursuant to the provisions of that paragraph, to be a business year of the subsidiary corporation under the transitional measures or the corporation joining during the transitional period prescribed in that paragraph is deemed to be a business year set forth in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act. machine translation, not official ### 第三十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4141-79/art-35 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-35 **第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。 suppl-4141-79/art-35/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-79/art-35/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-79/art-33/par-1: 消費税法第四十二条第二項 → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2 - suppl-4141-79/art-33/par-2: 消費税法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-13 --- ## 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-20261013T073630-037, 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