# 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-4231-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-82
- 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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## 附　則 平成二三年六月三〇日法律第八二号
<sup>suppl-4231-82 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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-4231-82/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　公布の日から起算して二月を経過した日
  <sup>suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-1</sup>
  the following provisions: the day on which two months have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第六条中消費税法第六十四条の改正規定、同法第六十五条第三号の改正規定及び同法第六十七条第二項の改正規定
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-1/sub-2</sup>
    the provisions amending Article 64 of the Consumption Tax Act in Article 6, the provisions amending Article 65, item (iii) of that Act, and the provisions amending Article 67, paragraph (2) of that Act
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年一月一日
  <sup>suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2012
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条中消費税法第九条の改正規定、同条の次に一条を加える改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第十二条の改正規定、同法第十二条の二第一項及び第二項の改正規定、同法第十五条の改正規定、同法第五十四条（見出しを含む。）の改正規定、同法第五十五条（見出しを含む。）の改正規定、同法第五十六条の改正規定並びに同法第五十七条第一項第一号の改正規定並びに附則第二十二条（第三項を除く。）の規定
    <sup>suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3/sub-2</sup>
    the provisions amending Article 9 of the Consumption Tax Act in Article 6, the provisions adding one Article after that Article, the provisions amending Article 10 of that Act, the provisions amending Article 11 of that Act, the provisions amending Article 12 of that Act, the provisions amending Article 12-2, paragraphs (1) and (2) of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 54 (including its heading) of that Act, the provisions amending Article 55 (including its heading) of that Act, the provisions amending Article 56 of that Act, and the provisions amending Article 57, paragraph (1), item (i) of that Act, and the provisions of Article 22 of the Supplementary Provisions (excluding paragraph (3))
    <sup>machine translation, not official</sup>

  **四**  第六条中消費税法第三十条の改正規定及び附則第二十二条第三項の規定　平成二十四年四月一日
  <sup>suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-4</sup>
  the provisions amending Article 30 of the Consumption Tax Act in Article 6 and the provisions of Article 22, paragraph (3) of the Supplementary Provisions: April 1, 2012
  <sup>machine translation, not official</sup>

### 第二十二条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-22 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22</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。）第九条の二の規定は、平成二十五年一月一日以後に開始する同条第一項に規定する個人事業者のその年又は法人のその事業年度について適用し、同日前に開始した同項に規定する個人事業者のその年又は法人のその事業年度については、なお従前の例による。
<sup>suppl-4231-82/art-22/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-1</sup>
The provisions of Article 9-2 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this Article) apply to the year of an individual business operator prescribed in paragraph (1) of that Article, or the business year of a corporation, beginning on or after January 1, 2013, and the provisions then in force continue to govern the year of an individual business operator prescribed in that paragraph, or the business year of a corporation, that began before that day.
<sup>machine translation, not official</sup>

**第二項**  平成二十四年一月一日から同年三月三十一日までの間における新消費税法第十五条第七項の規定の適用については、同項中「）、第十一条第四項」とあるのは「）及び第十一条第四項」と、「及び第三十条第二項に規定する課税期間における課税売上高について」とあるのは「について」と、「、第十一条第四項又は第三十条第六項」とあるのは「又は第十一条第四項」とする。
<sup>suppl-4231-82/art-22/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-2</sup>
With regard to the application of the provisions of Article 15, paragraph (7) of the New Consumption Tax Act during the period from January 1, 2012 to March 31, 2012, in that paragraph, the phrase "), the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)" is deemed to be replaced with ") and the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)", the phrase ", and the taxable sales in the taxable period prescribed in Article 30, paragraph (2)" is deemed to be deleted, and the phrase ", Article 11, paragraph (4) or Article 30, paragraph (6)" is deemed to be replaced with " or Article 11, paragraph (4)".
<sup>machine translation, not official</sup>

**第三項**  新消費税法第三十条の規定は、平成二十四年四月一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をいう。以下この項において同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。
<sup>suppl-4231-82/art-22/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3</sup>
The provisions of Article 30 of the New Consumption Tax Act apply to taxable periods (meaning the taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this paragraph) beginning on or after April 1, 2012, and the provisions then in force continue to govern the taxable periods that began before that day.
<sup>machine translation, not official</sup>

**第四項**  新消費税法第五十四条及び第五十五条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
<sup>suppl-4231-82/art-22/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-4</sup>
The provisions of Articles 54 and 55 of the New Consumption Tax Act apply to interest on refunds in connection with refunds under those provisions for which a decision to pay or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refunds that corresponds to a period before that day.
<sup>machine translation, not official</sup>

**第五項**  平成二十三年十二月三十一日以前に支払決定又は充当をした第六条の規定による改正前の消費税法第五十四条又は第五十五条の規定による還付金に係る還付加算金については、なお従前の例による。
<sup>suppl-4231-82/art-22/par-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-5</sup>
The provisions then in force continue to govern interest on refunds in connection with refunds under the provisions of Article 54 or 55 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 for which a decision to pay or appropriation was made on or before December 31, 2011.
<sup>machine translation, not official</sup>

### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-92 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-92</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-4231-82/art-92/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-92/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>

### 第九十三条（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-4231-82/art-93 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-93 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-93</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-4231-82/art-93/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-93/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-93/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-4231-82/art-1/par-1/item-3/sub-2: 附則第二十二条 → 消費税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4231-82/art-22 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22
- suppl-4231-82/art-1/par-1/item-3/sub-2: 第三項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4231-82/art-22/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
- suppl-4231-82/art-1/par-1/item-4: 附則第二十二条第三項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4231-82/art-22/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
- suppl-4231-82/art-22/par-1: この条 → 消費税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4231-82/art-22 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22
- suppl-4231-82/art-22/par-1: 第九条の二 → 消費税法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2 · https://japanlaw.org/l/363AC0000000108/art-9-2
- suppl-4231-82/art-22/par-1: 同条第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- suppl-4231-82/art-22/par-2: 新消費税法第十五条第七項 → 消費税法 第十五条第七項 (Article 15, paragraph (7)), art-15/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-7 · https://japanlaw.org/l/363AC0000000108/art-15/par-7
- suppl-4231-82/art-22/par-2: 第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4
- suppl-4231-82/art-22/par-2: 第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- suppl-4231-82/art-22/par-2: 第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6
- suppl-4231-82/art-22/par-3: 新消費税法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4231-82/art-22/par-3: 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-4231-82/art-22/par-3: この項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4231-82/art-22/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
- suppl-4231-82/art-22/par-4: 新消費税法第五十四条 → 消費税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/consumption-tax-act/art-54 · https://japanlaw.org/l/363AC0000000108/art-54
- suppl-4231-82/art-22/par-4: 第五十五条 → 消費税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/consumption-tax-act/art-55 · https://japanlaw.org/l/363AC0000000108/art-55
- suppl-4231-82/art-92/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-82/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1
- suppl-4231-82/art-92/par-1: この条 → 消費税法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4231-82/art-92 — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-92

## Cited by

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

- 消費税法 附則第一条第一項第三号ニ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3/sub-2
- 消費税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-4
- 消費税法 附則第二十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-1
- 消費税法 附則第二十二条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
- 消費税法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-92/par-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
- 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