# 消費税法 / Consumption Tax Act — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（罰則に関する経過措置） — address `suppl-4231-72/art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4231-72/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-72/art-51 - 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. --- ### 第五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4231-72/art-51 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-72/art-51 · https://japanlaw.org/l/363AC0000000108/suppl-4231-72/art-51 **第一項** この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行前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。 suppl-4231-72/art-51/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-72/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-72/art-51/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect. machine translation, not official --- ## Cites - suppl-4231-72/art-51/par-1: 附則第一条第一号 → 消費税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-72/art-1/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-72/art-1/par-1/item-1 ## 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一号（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-72/art-1/par-1/item-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-20261013T073630-047, 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