# 消費税法 / Consumption Tax Act — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（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） — address `suppl-4151-8/art-26` - 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-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26 - 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 --- ## Cites - 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 ## 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-20261013T073630-039, 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