# 消費税法 / Consumption Tax Act — 第六十二条 (Supplementary Provisions, Article 62) - 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: 第六十二条 (Supplementary Provisions, Article 62)（分割等があった場合の納税義務の免除の特例の経過措置） — address `suppl-4181-10/art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4181-10/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-62 - 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. --- ### 第六十二条（分割等があった場合の納税義務の免除の特例の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Corporate Splits, etc. caption: machine translation, not official suppl-4181-10/art-62 · https://japanlaw.org/ja/consumption-tax-act/suppl-4181-10/art-62 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-62 **第一項** 第六条の規定による改正後の消費税法（次条において「新消費税法」という。）第十二条第三項及び第四項の規定は、これらの規定に規定する基準期間の末日が施行日以後に到来する場合について適用し、施行日前に当該基準期間の末日が到来した場合については、なお従前の例による。 suppl-4181-10/art-62/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4181-10/art-62/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-62/par-1 The provisions of Article 12, paragraphs (3) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following Article) apply where the last day of the base period prescribed in those provisions falls on or after the Effective Date, and the provisions then in force continue to govern where the last day of that base period fell before the Effective Date. machine translation, not official --- ## Cites - suppl-4181-10/art-62/par-1: 次条 → 消費税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-4181-10/art-63 — https://japanlaw.org/ja/consumption-tax-act/suppl-4181-10/art-63 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-63 - suppl-4181-10/art-62/par-1: 第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 · https://japanlaw.org/l/363AC0000000108/art-12/par-3 - suppl-4181-10/art-62/par-1: 第四項 → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 · https://japanlaw.org/l/363AC0000000108/art-12/par-4 --- ## 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-20261013T073630-042, 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