# 消費税法 / Consumption Tax Act — 第十六条の二 (Supplementary Provisions, Article 16-2) - 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: 第十六条の二 (Supplementary Provisions, Article 16-2)（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — address `suppl-4241-68/art-16-2` - 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-16-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2 - 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. --- ### 第十六条の二（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers caption: machine translation, not official suppl-4241-68/art-16-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2 **第一項** 事業者が、施行日から一部施行日の前日までの間に行った消費税法第十六条第一項に規定するリース譲渡（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「三十年改正法」という。）第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び三十年改正法附則第四十四条第二項に規定する旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。）につき、当該リース譲渡に係る賦払金の額で一部施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち一部施行日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、第三条の規定による改正前の消費税法第二十九条に規定する税率による。 suppl-4241-68/art-16-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/par-1 Where a business operator has made a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act) during the period from the Effective Date to the day preceding the Partial Effective Date, and some of the installments for that lease transfer fall due on or after the Partial Effective Date, the consumption tax on the portion of that lease transfer that is deemed to have been a taxable transfer, etc. of assets made on or after the Partial Effective Date is at the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3. machine translation, not official **第二項** 前条第二項において読み替えて準用する附則第五条第六項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4241-68/art-16-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/par-2 The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (2) of the preceding Article, apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. machine translation, not official --- ## Cites - suppl-4241-68/art-16-2/par-1: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - suppl-4241-68/art-16-2/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「三十年改正法」という。）第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection - suppl-4241-68/art-16-2/par-1: 三十年改正法附則第四十四条第二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4241-68/art-16-2/par-2: 前条第二項 → 消費税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4241-68/art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-2 - suppl-4241-68/art-16-2/par-2: 附則第五条第六項 → 消費税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4241-68/art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-5/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-6 - suppl-4241-68/art-16-2/par-2: 前項 → 消費税法 附則第十六条の二第一項 (Supplementary Provisions, Article 16-2, paragraph (1)), suppl-4241-68/art-16-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1/par-1/item-2 - 消費税法 附則第二条第一項（消費税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2/par-1 - 消費税法 附則第三条第一項（小規模事業者に係る納税義務の免除等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-3/par-1 - 消費税法 附則第十六条の二第二項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/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-20261013T073630-051, 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