# 消費税法 / Consumption Tax Act — 第五十二条 (Supplementary Provisions, Article 52) - 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: 第五十二条 (Supplementary Provisions, Article 52)（消費税法の一部改正に伴う経過措置） — address `suppl-4191-6/art-52` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4191-6/art-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52 - 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. --- ### 第五十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act caption: machine translation, not official suppl-4191-6/art-52 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-6/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52 **第一項** 第六条の規定（附則第一条第七号ヘに掲げる改正規定に限る。）による改正後の消費税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。 suppl-4191-6/art-52/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-6/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52/par-1 The provisions of the Consumption Tax Act as amended by the provisions of Article 6 (limited to the amending provisions listed in Article 1, item (vii), (f) of the Supplementary Provisions) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts). machine translation, not official --- ## Cites - suppl-4191-6/art-52/par-1: 附則第一条第七号 → 消費税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第一条第一項第七号ヘ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7/sub-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-20261013T073630-043, 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