# 消費税法 / Consumption Tax Act — 第四十二条 (Supplementary Provisions, Article 42) - 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: 第四十二条 (Supplementary Provisions, Article 42)（特定課税仕入れに関する経過措置） — address `suppl-4271-9/art-42` - 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-42 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-42 - 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. --- ### 第四十二条（特定課税仕入れに関する経過措置） — Transitional Measures Concerning Specified Taxable Purchases caption: machine translation, not official suppl-4271-9/art-42 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-42 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-42 **第一項** 国内において特定課税仕入れを行う事業者の新消費税法適用日を含む課税期間以後の各課税期間（新消費税法第三十七条第一項の規定の適用を受ける課税期間を除く。）において、当該課税期間における課税売上割合（新消費税法第三十条第二項に規定する課税売上割合をいう。）が百分の九十五以上である場合には、当分の間、当該課税期間中に国内において行った特定課税仕入れはなかったものとして、新消費税法の規定を適用する。 suppl-4271-9/art-42/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-42/par-1 In each taxable period (excluding a taxable period to which Article 37, paragraph (1) of the New Consumption Tax Act applies) from and including the taxable period that includes the application date of the New Consumption Tax Act of a business operator that makes specified taxable purchases in Japan, if the taxable sales ratio in that taxable period (meaning the taxable sales ratio prescribed in Article 30, paragraph (2) of the New Consumption Tax Act) is 95 percent or more, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period. machine translation, not official --- ## Cites - suppl-4271-9/art-42/par-1: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4271-9/art-42/par-1: 新消費税法第三十条第二項 → 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 ## 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三号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3/sub-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