# 消費税法 / Consumption Tax Act — 第六十三条 (Supplementary Provisions, Article 63) - 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: 第六十三条 (Supplementary Provisions, Article 63)（災害等があった場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の経過措置） — address `suppl-4181-10/art-63` - 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-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-63 - 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. --- ### 第六十三条（災害等があった場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の経過措置） — Transitional Measures Concerning Special Provisions on Notification of the Special Provisions on Deduction of Amount of Consumption Tax on Purchases by Small and Medium Sized Business Operators in the Event of Disasters, etc. caption: machine translation, not official 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 **第一項** 新消費税法第三十七条の二の規定は、同条第一項又は第六項に規定する災害その他やむを得ない理由のやんだ日が施行日以後に到来する場合における当該災害その他やむを得ない理由の生じた日の属する同条第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間から適用する。 suppl-4181-10/art-63/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4181-10/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-63/par-1 The provisions of Article 37-2 of the New Consumption Tax Act apply, in the case where the day on which a disaster or other unavoidable reason prescribed in paragraph (1) or (6) of that Article ended falls on or after the Effective Date, starting from the elected disaster-affected taxable period prescribed in paragraph (1) of that Article or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article that includes the day on which that disaster or other unavoidable reason occurred. machine translation, not official --- ## Cites - suppl-4181-10/art-63/par-1: 新消費税法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2 · https://japanlaw.org/l/363AC0000000108/art-37-2 - suppl-4181-10/art-63/par-1: 同条第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1 - suppl-4181-10/art-63/par-1: 第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第六十二条第一項（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） — 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 --- ## 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