# 消費税法 / Consumption Tax Act — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（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-4271-9/art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45 - 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. --- ### 第四十五条（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-4271-9/art-45 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45 **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、新消費税法適用日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。次条及び附則第四十八条第二項において同じ。）につき、新消費税法適用日以後に新消費税法第三十八条第一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-4271-9/art-45/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45/par-1 Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act has, on or after the application date of the New Consumption Tax Act, made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies in the following Article and Article 48, paragraph (2) of the Supplementary Provisions) made in Japan before the application date of the New Consumption Tax Act, the provisions then in force continue to govern the deduction of consumption tax under that Article relating to that refund, etc. of consideration for sales. machine translation, not official --- ## Cites - suppl-4271-9/art-45/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-4271-9/art-45/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4271-9/art-45/par-1: 次条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4271-9/art-46 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-46 - suppl-4271-9/art-45/par-1: 附則第四十八条第二項 → 消費税法 附則第四十八条第二項 (Supplementary Provisions, Article 48, paragraph (2)), suppl-4271-9/art-48/par-2 — 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 - suppl-4271-9/art-45/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 - 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