# 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-4151-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4151-8 - 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. --- ## 附　則 平成一五年三月三一日法律第八号 suppl-4151-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4151-8/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1 **第一項** この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4151-8/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1 This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から三まで** 略 suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-1-to-3 Omitted machine translation, not official **四** 次に掲げる規定　平成十五年十月一日 suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4 the following provisions: October 1, 2003; machine translation, not official **イからホまで** 略 suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ヘ** 第六条中消費税法第九条の改正規定、同法第五十七条第一項の改正規定及び同法別表第三第一号の改正規定（雇用・能力開発機構の項を削る部分、産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分、通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。）並びに附則第二十五条及び第三十条の規定 suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4/sub-2 the provisions in Article 6 amending Article 9 of the Consumption Tax Act, the provisions amending Article 57, paragraph (1) of that Act, and the provisions amending item (i) of Appended Table 3 of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan, the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, the part deleting the row for the Telecommunications Advancement Organization of Japan, and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 25 and 30 of the Supplementary Provisions. machine translation, not official **五** 次に掲げる規定　平成十六年一月一日 suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5 the following provisions: January 1, 2004; machine translation, not official **イ** 略 suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第六条中消費税法第十九条の改正規定及び附則第二十七条の規定 suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5/sub-2 the provisions in Article 6 amending Article 19 of the Consumption Tax Act and the provisions of Article 27 of the Supplementary Provisions. machine translation, not official **六** 略 suppl-4151-8/art-1/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-6 Omitted machine translation, not official **七** 次に掲げる規定　平成十六年三月一日 suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-7 the following provisions: March 1, 2004; machine translation, not official **イからハまで** 略 suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ニ** 第六条中消費税法別表第三第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-7/sub-2 the provisions in Article 6 amending item (i) of Appended Table 3 of the Consumption Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan). machine translation, not official **八** 次に掲げる規定　平成十六年四月一日 suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8 the following provisions: April 1, 2004; machine translation, not official **イからハまで** 略 suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8/sub-1 Omitted machine translation, not official **ニ** 第六条中消費税法の目次の改正規定、同法第十条及び第十一条の改正規定、同法第十二条の改正規定（「三千万円」を「千万円」に改める部分に限る。）、同法第三十七条第一項の改正規定、同法第四十二条から第四十四条までの改正規定、同法第四十八条の改正規定、同法第五十九条第一号の改正規定、同法第六十条第八項の改正規定、同法第五章中第六十三条の次に一条を加える改正規定、同法第六十五条の改正規定並びに同法別表第三第一号の改正規定（通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分に限る。）並びに附則第二十六条、第二十八条、第二十九条、第三十一条及び第百四十二条（国税通則法第三十八条第三項の改正規定に限る。）の規定 suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8/sub-2 in Article 6, the provision amending the table of contents of the Consumption Tax Act, the provisions amending Articles 10 and 11 of that Act, the provision amending Article 12 of that Act (limited to the part replacing "30 million yen" with "10 million yen"), the provision amending Article 37, paragraph (1) of that Act, the provisions amending Articles 42 through 44 of that Act, the provision amending Article 48 of that Act, the provision amending Article 59, item (i) of that Act, the provision amending Article 60, paragraph (8) of that Act, the provision adding one Article after Article 63 in Chapter V of that Act, the provision amending Article 65 of that Act, and the provision amending Appended Table 3, item (i) of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 26, 28, 29, and 31 and Article 142 (limited to the provision amending Article 38, paragraph (3) of the Act on General Rules for National Taxes) of the Supplementary Provisions. machine translation, not official **九** 次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日 suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-9 the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect. machine translation, not official **イからハまで** 略 suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ニ** 第六条中消費税法別表第三第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-9/sub-2 the provisions in Article 6 amending Appended Table 3, item (i) of the Consumption Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation). machine translation, not official ### 第二十五条（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-4151-8/art-25 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25 **第一項** 第六条の規定による改正後の消費税法（以下「新消費税法」という。）第九条第一項及び第四項の規定は、平成十六年四月一日（以下附則第三十条までにおいて「適用日」という。）以後に開始する新消費税法第十九条に規定する課税期間（以下この条及び附則第二十八条において「課税期間」という。）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-4151-8/art-25/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-1 The provisions of Article 9, paragraphs (1) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act") apply to taxable periods prescribed in Article 19 of the New Consumption Tax Act (hereinafter referred to as "taxable periods" in this Article and Article 28 of the Supplementary Provisions) that begin on or after April 1, 2004 (hereinafter referred to as the "application date" through Article 30 of the Supplementary Provisions), and the provisions then in force continue to govern taxable periods that began before the application date. machine translation, not official **第二項** 適用日以後最初に開始する課税期間の直前の課税期間において第六条の規定による改正前の消費税法（以下「旧消費税法」という。）第九条第一項本文の規定の適用を受けた事業者が、適用日以後に開始する課税期間につき新消費税法第九条第一項に規定する基準期間における課税売上高（以下この項において「基準期間における課税売上高」という。）を計算する場合において、当該基準期間の初日が施行日前であり、かつ、当該基準期間における課税売上高を計算することにつき困難な事情があるときは、同条第二項の規定にかかわらず、平成十五年十月一日から同年十二月三十一日までの期間における課税売上高（当該期間中に国内において行った課税資産の譲渡等の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行った新消費税法第九条第二項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。）に四を乗じて計算した金額を基準期間における課税売上高とすることができる。 suppl-4151-8/art-25/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-2 In the case where a business operator that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act as it was before amendment by the provisions of Article 6 (hereinafter referred to as the "Former Consumption Tax Act") in the taxable period immediately preceding the first taxable period beginning on or after the application date calculates, for a taxable period beginning on or after the application date, the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act (hereinafter in this paragraph referred to as "taxable sales in the base period"), if the first day of that base period is before the Effective Date and there are circumstances that make it difficult to calculate the taxable sales in that base period, then, notwithstanding paragraph (2) of that Article, the business operator may treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales for the period from October 1, 2003 to December 31, 2003 (meaning the balance obtained by deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) of the New Consumption Tax Act made during that period from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that period (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act)). machine translation, not official **第三項** 平成十五年十月一日前に提出された旧消費税法第九条第四項の規定による届出書は、新消費税法第九条第四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-4151-8/art-25/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-3 The written notification under Article 9, paragraph (4) of the Former Consumption Tax Act that was submitted before October 1, 2003 is deemed to be the written notification under Article 9, paragraph (4) of the New Consumption Tax Act, and the provisions of that Article apply. machine translation, not official ### 第二十六条（相続があった場合の納税義務の免除の特例等の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-4151-8/art-26 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-26 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26 **第一項** 新消費税法第十条から第十二条（同条第三項に規定する特定要件に係る部分を除く。）までの規定は、これらの規定に規定する相続人、合併法人、新設分割子法人、新設分割親法人又は分割承継法人の適用日以後に開始する年又は事業年度においてこれらの規定に規定する相続、合併、分割等又は吸収分割（以下この条において「相続等」という。）があった場合について適用し、適用日前に開始した年又は事業年度において相続等があった場合については、なお従前の例による。 suppl-4151-8/art-26/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-26/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26/par-1 The provisions of Articles 10 through 12 (excluding the part pertaining to the specified requirements prescribed in Article 12, paragraph (3)) of the New Consumption Tax Act apply to cases where inheritance, a merger, a corporate split, etc. or an absorption-type company split prescribed in those provisions (hereinafter in this Article referred to as "inheritance, etc.") occurs in a year or business year that begins on or after the application date of the heir, merging corporation, split-off subsidiary corporation, split-off parent corporation or successor corporation in a company split prescribed in those provisions, and the provisions then in force continue to govern cases where inheritance, etc. occurred in a year or business year that began before the application date. machine translation, not official ### 第二十七条（課税期間に関する経過措置） — Transitional Measures Concerning Taxable Periods caption: machine translation, not official suppl-4151-8/art-27 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27 **第一項** 新消費税法第十九条（第一項第三号の二又は第四号の二の規定による届出書に係る部分に限る。）の規定は、適用日以後に開始する年又は事業年度（同項第三号又は第四号の規定による届出書を提出している事業者にあっては、これらの規定に定める期間）について適用する。 suppl-4151-8/art-27/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27/par-1 The provisions of Article 19 of the New Consumption Tax Act (limited to the part pertaining to the written notification under paragraph (1), item (iii)-2 or (iv)-2) apply to years or business years that begin on or after the application date (for a business operator that has submitted the written notification under item (iii) or (iv) of that paragraph, the periods specified in those provisions). machine translation, not official **第二項** 平成十六年一月一日前に提出された旧消費税法第十九条第一項第三号又は第四号の規定による届出書は、新消費税法第十九条第一項第三号又は第四号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-4151-8/art-27/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27/par-2 The written notification under Article 19, paragraph (1), item (iii) or (iv) of the Former Consumption Tax Act that was submitted before January 1, 2004 is deemed to be the written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Consumption Tax Act, and the provisions of that Article apply. machine translation, not official ### 第二十八条（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-4151-8/art-28 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28 **第一項** 新消費税法第三十七条第一項の規定は、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-4151-8/art-28/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28/par-1 The provisions of Article 37, paragraph (1) 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-4151-8/art-28/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28/par-2 The written notification under Article 37, paragraph (1) of the Former Consumption Tax Act that was submitted before the application date is deemed to be the written notification under Article 37, paragraph (1) of the New Consumption Tax Act, and the provisions of that Article apply. machine translation, not official ### 第二十九条（課税資産の譲渡等についての中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4151-8/art-29 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-29 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-29 **第一項** 新消費税法第四十二条及び第四十三条の規定は、新消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が適用日以後に開始する場合について適用し、旧消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日前に開始した場合については、なお従前の例による。 suppl-4151-8/art-29/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-29/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-29/par-1 The provisions of Articles 42 and 43 of the New Consumption Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the New Consumption Tax Act begins on or after the application date, and the provisions then in force continue to govern where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Former Consumption Tax Act began before the application date. machine translation, not official ### 第三十条（小規模事業者の納税義務の免除が適用されなくなった場合等の届出に関する経過措置） — Transitional Measures Concerning Notification When Exemption from Tax Liability for Small-Scale Business Operators Ceases to Apply, etc. caption: machine translation, not official suppl-4151-8/art-30 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-30 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30 **第一項** 新消費税法第五十七条第一項第一号及び第二号の規定は、これらの規定に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。 suppl-4151-8/art-30/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30/par-1 The provisions of Article 57, paragraph (1), items (i) and (ii) of the New Consumption Tax Act apply where the taxable period prescribed in those provisions begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date. machine translation, not official ### 第三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4151-8/art-31 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-31 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-31 **第一項** 第六条の規定の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係る同条の規定の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4151-8/art-31/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-31/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-31/par-1 With regard to the application of penal provisions to acts committed before the enforcement of the provisions of Article 6 and to acts committed after the enforcement of the provisions of that Article pertaining to consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百三十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4151-8/art-136 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-136 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-136 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4151-8/art-136/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-136/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-136/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4151-8/art-1/par-1/item-4/sub-2: 附則第二十五条 → 消費税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4151-8/art-25 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25 - suppl-4151-8/art-1/par-1/item-4/sub-2: 第三十条 → 消費税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4151-8/art-30 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-30 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30 - suppl-4151-8/art-1/par-1/item-5/sub-2: 附則第二十七条 → 消費税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4151-8/art-27 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27 - suppl-4151-8/art-1/par-1/item-8/sub-2: 附則第二十六条 → 消費税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4151-8/art-26 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-26 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26 - suppl-4151-8/art-1/par-1/item-8/sub-2: 第二十八条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4151-8/art-28 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28 - suppl-4151-8/art-1/par-1/item-8/sub-2: 第二十九条 → 消費税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4151-8/art-29 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-29 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-29 - suppl-4151-8/art-1/par-1/item-8/sub-2: 第三十一条 → 消費税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4151-8/art-31 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-31 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-31 - suppl-4151-8/art-25/par-1: 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-4151-8/art-25/par-1: 第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4 - suppl-4151-8/art-25/par-1: 附則第三十条 → 消費税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4151-8/art-30 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-30 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30 - suppl-4151-8/art-25/par-1: 新消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19 - suppl-4151-8/art-25/par-1: この条 → 消費税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4151-8/art-25 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25 - suppl-4151-8/art-25/par-1: 附則第二十八条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4151-8/art-28 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28 - suppl-4151-8/art-25/par-2: 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-4151-8/art-25/par-2: この項 → 消費税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4151-8/art-25/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-2 - suppl-4151-8/art-25/par-2: 同条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-2 · https://japanlaw.org/l/363AC0000000108/art-9/par-2 - suppl-4151-8/art-25/par-2: 消費税法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1 - suppl-4151-8/art-25/par-3: 新消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4 - suppl-4151-8/art-25/par-3: 同条 → 消費税法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/consumption-tax-act/art-9 · https://japanlaw.org/l/363AC0000000108/art-9 - suppl-4151-8/art-26/par-1: 新消費税法第十条から第十二条 → 消費税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/consumption-tax-act/art-10 · https://japanlaw.org/l/363AC0000000108/art-10 - suppl-4151-8/art-26/par-1: 新消費税法第十条から第十二条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act/art-11 · https://japanlaw.org/l/363AC0000000108/art-11 - suppl-4151-8/art-26/par-1: 新消費税法第十条から第十二条 → 消費税法 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/consumption-tax-act/art-12 · https://japanlaw.org/l/363AC0000000108/art-12 - suppl-4151-8/art-26/par-1: この条 → 消費税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4151-8/art-26 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-26 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26 - suppl-4151-8/art-27/par-1: 新消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19 - suppl-4151-8/art-27/par-2: 新消費税法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3 - suppl-4151-8/art-27/par-2: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4 - suppl-4151-8/art-27/par-2: 同条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19 - suppl-4151-8/art-28/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-4151-8/art-28/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-4151-8/art-28/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 - suppl-4151-8/art-29/par-1: 新消費税法第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42 - suppl-4151-8/art-29/par-1: 第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43 - suppl-4151-8/art-29/par-1: 新消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4151-8/art-29/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4151-8/art-29/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4151-8/art-30/par-1: 新消費税法第五十七条第一項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-1 - suppl-4151-8/art-30/par-1: 第二号 → 消費税法 第五十七条第一項第二号 (Article 57, paragraph (1), item (ii)), art-57/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第四号ヘ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4/sub-2 - 消費税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5/sub-2 - 消費税法 附則第一条第一項第八号ニ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8/sub-2 - 消費税法 附則第二十五条第一項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-1 - 消費税法 附則第二十五条第二項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/par-2 - 消費税法 附則第二十六条第一項（相続があった場合の納税義務の免除の特例等の経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-26/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26/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-20261013T073630-038, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-039, 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