# 消費税法 / Consumption Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（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-4151-8/art-25` - 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/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25 - 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 --- ## Cites - 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 ## Cited by 3 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 --- ## 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-20261013T073630-039, 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