# 消費税法 / Consumption Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — address `suppl-4241-68/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-11 - 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. --- ### 第十一条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales caption: machine translation, not official suppl-4241-68/art-11 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-11 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-11 **第一項** 新消費税法第三十八条第一項に規定する事業者が、施行日前に国内において行った課税資産の譲渡等につき、施行日以後に同項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。 suppl-4241-68/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-11/par-1 Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act makes, on or after the Effective Date, a refund, etc. of consideration for sales prescribed in that paragraph with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under that Article relating to that refund, etc. of consideration for sales. machine translation, not official --- ## Cites - suppl-4241-68/art-11/par-1: 新消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-4241-68/art-11/par-1: 同条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十三条第二項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - 消費税法 附則第十六条第一項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/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-20261013T073630-050, 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