# 消費税法 / Consumption Tax Act — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（特定資産の譲渡等を行う事業者の義務に関する経過措置） — address `suppl-4271-9/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-47 - 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. --- ### 第四十七条（特定資産の譲渡等を行う事業者の義務に関する経過措置） — Transitional Measures Concerning Obligations of Business Operators Making Specified Transfers, etc. of Assets caption: machine translation, not official suppl-4271-9/art-47 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-47 **第一項** 新消費税法第六十二条の規定は、事業者が新消費税法適用日以後に国内において行う特定資産の譲渡等（新消費税法第二条第一項第八号の二に規定する特定資産の譲渡等をいい、消費税法第六条第一項の規定により消費税を課さないこととされるものを除く。）について適用する。 suppl-4271-9/art-47/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-47/par-1 The provisions of Article 62 of the New Consumption Tax Act apply to a specified transfer, etc. of assets (meaning a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the New Consumption Tax Act, and excluding those on which consumption tax is not imposed pursuant to the provisions of Article 6, paragraph (1) of the Consumption Tax Act) that a business operator makes in Japan on or after the application date of the New Consumption Tax Act. machine translation, not official --- ## Cites - suppl-4271-9/art-47/par-1: 新消費税法第六十二条 → 消費税法 第六十二条 (Article 62), art-62 — https://japanlaw.org/ja/consumption-tax-act/art-62 · https://japanlaw.org/l/363AC0000000108/art-62 - suppl-4271-9/art-47/par-1: 新消費税法第二条第一項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2 - suppl-4271-9/art-47/par-1: 消費税法第六条第一項 → 消費税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1 ## 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-054, 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