# 消費税法 / Consumption Tax Act — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（相続があった場合の納税義務の免除の特例等に関する経過措置） — address `suppl-4271-9/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37 - 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. --- ### 第三十七条（相続があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-4271-9/art-37 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-37 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37 **第一項** 新消費税法適用日以後に新消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が新消費税法適用日前であるときは、新消費税法が、当該基準期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-4271-9/art-37/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-1 In the case where an inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act takes place on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the base period of the decedent prescribed in those provisions, if the first day of that base period is before the application date of the New Consumption Tax Act, those provisions are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period. machine translation, not official **第二項** 新消費税法適用日以後に新消費税法第十一条第一項若しくは第二項に規定する合併があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高若しくは同条第三項若しくは第四項に規定する合併があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高又は新消費税法第十二条第一項から第四項までに規定する分割等があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が新消費税法適用日前であるときは、新消費税法が、当該期間の初日から施行されていたものとして、新消費税法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。 suppl-4271-9/art-37/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-2 With regard to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (1) or (2) of the New Consumption Tax Act in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in paragraph (3) or (4) of that Article in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act in the case where a corporate split, etc. prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, or the taxable sales in the period corresponding to the base period prescribed in paragraph (5) or (6) of that Article in the case where an absorption-type company split prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, if the first day of that period is before the application date of the New Consumption Tax Act, the provisions of Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of the New Consumption Tax Act are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period. machine translation, not official **第三項** 新消費税法第十二条の三第一項に規定する新設開始日が新消費税法適用日以後である場合における同項に規定する基準期間に相当する期間における課税売上高については、当該期間の初日が新消費税法適用日前であるときは、新消費税法が、当該期間の初日から施行されていたものとして、同項の規定を適用する。 suppl-4271-9/art-37/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-3 In the case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the period equivalent to the base period prescribed in that paragraph, if the first day of that period is before the application date of the New Consumption Tax Act, that paragraph is applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period. machine translation, not official --- ## Cites - suppl-4271-9/art-37/par-1: 新消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/art-10/par-1 - suppl-4271-9/art-37/par-1: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/art-10/par-2 - suppl-4271-9/art-37/par-2: 新消費税法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/art-11/par-1 - suppl-4271-9/art-37/par-2: 第二項 → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-2 · https://japanlaw.org/l/363AC0000000108/art-11/par-2 - suppl-4271-9/art-37/par-2: 同条第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/art-11/par-3 - suppl-4271-9/art-37/par-2: 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-4271-9/art-37/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1 - suppl-4271-9/art-37/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2 - suppl-4271-9/art-37/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 · https://japanlaw.org/l/363AC0000000108/art-12/par-3 - suppl-4271-9/art-37/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 · https://japanlaw.org/l/363AC0000000108/art-12/par-4 - suppl-4271-9/art-37/par-2: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 · https://japanlaw.org/l/363AC0000000108/art-12/par-5 - suppl-4271-9/art-37/par-2: 第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 · https://japanlaw.org/l/363AC0000000108/art-12/par-6 - suppl-4271-9/art-37/par-3: 新消費税法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第三十六条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-1 - 消費税法 附則第四十八条第二項（特定役務の提供に係る消費税の課税等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-48/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/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-20261013T073630-053, 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