# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4201-23`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4201-23
- 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.

---

## 附　則 平成二〇年四月三〇日法律第二三号
<sup>suppl-4201-23 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1</sup>

**第一項**  この法律は、平成二十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4201-23/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1</sup>
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4201-23/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十一年一月一日
  <sup>suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2009
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第六条中消費税法第十七条第二項ただし書の改正規定（「第六十六条第二項第一号」を「第六十六条第二項ただし書」に改め、「若しくは同項第二号に規定する事由が生じた日の属する年」を削る部分に限る。）
    <sup>suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3/sub-2</sup>
    in Article 6, the provisions amending the proviso to Article 17, paragraph (2) of the Consumption Tax Act (limited to the part replacing "Article 66, paragraph (2), item (i)" with "the proviso to Article 66, paragraph (2)" and deleting "or the year that includes the day on which the cause prescribed in item (ii) of that paragraph arises").
    <sup>machine translation, not official</sup>

  **三の二及び四**  略
  <sup>suppl-4201-23/art-1/par-1/item-3-2-to-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3-2-to-4 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3-2-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
  <sup>suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5</sup>
  the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第六条中消費税法別表第三の改正規定（同表第一号の表沖縄振興開発金融公庫の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表日本土地家屋調査士会連合会の項の次に次のように加える部分を除く。）及び附則第二十八条第二項の規定
    <sup>suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5/sub-2</sup>
    in Article 6, the provisions amending Appended Table 3 of the Consumption Tax Act (excluding the part adding the following before the row for the Okinawa Development Finance Corporation in the table in item (i) of that Appended Table (limited to the part pertaining to the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations in that table), and the provisions of Article 28, paragraph (2) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　日本年金機構法（平成十九年法律第百九号）の施行の日
  <sup>suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-6</sup>
  the following provisions: the date on which the Japan Pension Organization Act (Act No. 109 of 2007) comes into effect
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条中消費税法別表第三第一号の表の改正規定（日本土地家屋調査士会連合会の項の次に次のように加える部分に限る。）
    <sup>suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-6/sub-2</sup>
    in Article 6, the provisions amending the table in Appended Table 3, item (i) of the Consumption Tax Act (limited to the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations).
    <sup>machine translation, not official</sup>

### 第二十八条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-28 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28</sup>

**第一項**  第六条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十七条第二項の規定は、事業者が施行日以後に開始する課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下この項において同じ。）において着手する新消費税法第十七条第二項に規定する工事（経過措置工事（附則第四条第二項に規定する経過措置工事及び附則第十九条第二項に規定する経過措置工事をいう。以下この項において同じ。）を除く。）について適用し、事業者が施行日前に開始した課税期間において着手した第六条の規定による改正前の消費税法第十七条第二項に規定する工事（経過措置工事を含む。）については、なお従前の例による。
<sup>suppl-4201-23/art-28/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1</sup>
The provisions of Article 17, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to in this Article as the "New Consumption Tax Act") apply to construction work prescribed in Article 17, paragraph (2) of the New Consumption Tax Act (excluding construction work under the transitional measures (meaning the construction work under the transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions and that prescribed in Article 19, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph)) that a business operator commences in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has submitted a written notification under paragraph (1), items (iii) through (iv)-2 of that Article, the taxable period prescribed in that paragraph on the assumption that no such written notification has been submitted); the same applies hereinafter in this paragraph) beginning on or after the Effective Date, and the provisions then in force continue to govern construction work (including construction work under the transitional measures) prescribed in Article 17, paragraph (2) of the Consumption Tax Act prior to amendment by the provisions of Article 6 that a business operator commenced in a taxable period that began before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この項において「整備法」という。）第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの及び整備法第二十五条第二項に規定する特例無限責任中間法人は新消費税法別表第三第一号の表に掲げる一般社団法人に、整備法第四十二条第二項に規定する特例民法法人は新消費税法別表第三第一号の表に掲げる一般社団法人又は一般財団法人に、それぞれ該当するものとする。
<sup>suppl-4201-23/art-28/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2</sup>
A former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this paragraph as the "Arrangement Act") to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies, and a special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, are to fall under a general incorporated association listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act is to fall under a general incorporated association or general incorporated foundation listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, respectively.
<sup>machine translation, not official</sup>

### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-119 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4201-23/art-119/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-119-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119-2</sup>

**第一項**  この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119-2/par-1</sup>
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-120 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-120 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-120</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4201-23/art-120/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-120/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-120/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4201-23/art-1/par-1/item-5/sub-2: 医療法（昭和二十三年法律第二百五号）第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection
- suppl-4201-23/art-1/par-1/item-5/sub-2: 附則第二十八条第二項 → 消費税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4201-23/art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2
- suppl-4201-23/art-28/par-1: この条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4201-23/art-28 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28
- suppl-4201-23/art-28/par-1: 第十七条第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2
- suppl-4201-23/art-28/par-1: 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-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- suppl-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- suppl-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- suppl-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- suppl-4201-23/art-28/par-1: 同項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1
- suppl-4201-23/art-28/par-1: この項 → 消費税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4201-23/art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1
- suppl-4201-23/art-28/par-2: この項 → 消費税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4201-23/art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2
- suppl-4201-23/art-28/par-2: 新消費税法別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-3/item-1 · https://japanlaw.org/l/363AC0000000108/appdx-3/item-1
- suppl-4201-23/art-119/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4201-23/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1
- suppl-4201-23/art-119/par-1: この条 → 消費税法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4201-23/art-119 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第一条第一項第五号ヘ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5/sub-2
- 消費税法 附則第二十八条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1
- 消費税法 附則第二十八条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2
- 消費税法 附則第百十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119/par-1

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## 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-20261013T073630-045, 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