# 消費税法 / Consumption Tax Act — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（消費税法の一部改正に伴う経過措置） — address `suppl-4231-114/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32 - 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. --- ### 第三十二条（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-4231-114/art-32 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32 **第一項** 第六条の規定による改正後の消費税法（以下この項において「新消費税法」という。）第五十六条の規定は、施行日以後に消費税法第四十五条第一項の規定による申告書の提出期限が到来する消費税についての新消費税法第五十六条に規定する更正の請求について適用し、施行日前に消費税法第四十五条第一項の規定による申告書の提出期限（同法第四十六条第一項の規定による申告書にあっては、当該申告書に係る同法第十九条に規定する課税期間の末日の翌日から二月を経過する日）が到来した消費税についての第六条の規定による改正前の消費税法（次項及び附則第三十九条において「旧消費税法」という。）第五十六条に規定する更正の請求については、なお従前の例による。 suppl-4231-114/art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1 The provisions of Article 56 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this paragraph) apply to a request for reassessment prescribed in Article 56 of the New Consumption Tax Act concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for reassessment prescribed in Article 56 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 (referred to as the "Former Consumption Tax Act" in the following paragraph and Article 39 of the Supplementary Provisions) concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act (or, for a return under Article 46, paragraph (1) of that Act, the day on which two months have elapsed from the day following the last day of the taxable period prescribed in Article 19 of that Act relating to that return) arrived before the Effective Date. machine translation, not official **第二項** 平成二十四年十二月三十一日以前に旧消費税法第六十二条第一項第一号に掲げる者又は同条第三項に規定する課税貨物を保税地域から引き取る者に対して行った同条第一項（同条第二項において準用する場合を含む。以下この項において同じ。）又は第三項の規定による質問又は検査（同日後引き続き行われる調査（同日以前にこれらの者に対して当該調査に係る同条第一項又は第三項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを含む。）及び同条第一項第二号に掲げる者又は同条第三項に規定する金銭の支払若しくは資産の譲渡等をする義務があると認められる者若しくは金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者に対して同日以前に行った同条第一項又は第三項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。 suppl-4231-114/art-32/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2 With regard to questioning or inspections conducted on or before December 31, 2012 on a person listed in Article 62, paragraph (1), item (i) of the Former Consumption Tax Act or a person who takes taxable goods prescribed in paragraph (3) of that Article out of a bonded area, under the provisions of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) or paragraph (3) of that Article (including those relating to an investigation that continues to be conducted after that date (limited to one for which questioning or inspection under paragraph (1) or (3) of that Article relating to that investigation had been conducted on those persons on or before that date; hereinafter in this paragraph referred to as an "investigation covered by the transitional measures")), and to questioning or inspections conducted on or before that date on a person listed in paragraph (1), item (ii) of that Article or a person prescribed in paragraph (3) of that Article who is found to have an obligation to pay money or make a transfer, etc. of assets, or to have a right to receive payment of money or a transfer, etc. of assets, under the provisions of paragraph (1) or (3) of that Article (including those relating to the investigation covered by the transitional measures), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4231-114/art-32/par-1: この項 → 消費税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4231-114/art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1 - suppl-4231-114/art-32/par-1: 第五十六条 → 消費税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/ja/consumption-tax-act/art-56 · https://japanlaw.org/l/363AC0000000108/art-56 - suppl-4231-114/art-32/par-1: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - suppl-4231-114/art-32/par-1: 同法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1 - suppl-4231-114/art-32/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-4231-114/art-32/par-1: 次項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4231-114/art-32/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2 - suppl-4231-114/art-32/par-2: この項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4231-114/art-32/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2 ## Cited by 3 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ホ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1/item-5/sub-2 - 消費税法 附則第三十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1 - 消費税法 附則第三十二条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-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-20261013T073630-048, 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