# 消費税法 / Consumption Tax Act — 第三十五条 (Supplementary Provisions, Article 35)
- 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: 第三十五条 (Supplementary Provisions, Article 35)（消費税法の一部改正に伴う経過措置） — address `suppl-4221-6/art-35`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35
- 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.
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### 第三十五条（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-4221-6/art-35 · https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35
**第一項** 第五条の規定による改正後の消費税法（次項において「新消費税法」という。）第九条第七項の規定は、施行日以後に消費税法第九条第四項の規定による届出書を提出する事業者の施行日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この項において同じ。）について適用し、施行日前に当該届出書を提出した事業者の施行日前に開始した課税期間及び施行日以後に開始する課税期間については、なお従前の例による。
suppl-4221-6/art-35/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/par-1
The provisions of Article 9, paragraph (7) of the Consumption Tax Act as amended by the provisions of Article 5 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to the taxable periods (meaning the taxable periods prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph) beginning on or after the Effective Date of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, and the provisions then in force continue to govern the taxable periods that began before the Effective Date and the taxable periods beginning on or after the Effective Date of a business operator that submitted that written notification before the Effective Date.
machine translation, not official
**第二項** 新消費税法第十二条の二第二項の規定は、施行日以後に設立された同条第一項に規定する新設法人で、同条第二項に規定する場合に該当することとなるものについて適用する。
suppl-4221-6/art-35/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/par-2
The provisions of Article 12-2, paragraph (2) of the New Consumption Tax Act apply to a newly established corporation prescribed in paragraph (1) of that Article that was established on or after the Effective Date and comes to fall under the case prescribed in paragraph (2) of that Article.
machine translation, not official
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## Cites
- suppl-4221-6/art-35/par-1: 次項 → 消費税法 附則第三十五条第二項 (Supplementary Provisions, Article 35, paragraph (2)), suppl-4221-6/art-35/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/par-2
- suppl-4221-6/art-35/par-1: 第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- suppl-4221-6/art-35/par-1: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4221-6/art-35/par-1: 同法第十九条 → 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-4221-6/art-35/par-1: この項 → 消費税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4221-6/art-35/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/par-1
- suppl-4221-6/art-35/par-2: 新消費税法第十二条の二第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- suppl-4221-6/art-35/par-2: 同条第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第三十五条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4221-6/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-35/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-20261013T073630-046, 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