# 消費税法 / Consumption Tax Act — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（二十八年新消費税法の一部改正に伴う経過措置） — address `suppl-4281-15/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32 - 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. --- ### 第三十二条（二十八年新消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the 2016 New Consumption Tax Act caption: machine translation, not official suppl-4281-15/art-32 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32 **第一項** 第五条の規定（同条中消費税法第二条第四項の改正規定、同法第九条第五項の改正規定、同条第七項の改正規定、同法第十二条の三の次に一条を加える改正規定、同法第十五条第六項の改正規定（「第十二条の三」を「第十二条の四」に改める部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定（「第五十七条」の下に「から第五十七条の三まで」を加える部分を除く。）、同法第三十七条の改正規定、同法第三十七条の二の改正規定、同法第五十七条第一項の改正規定、同法別表第一第四号イの改正規定（「（別表第二」を「（同表」に改める部分に限る。）及び同表第十二号の改正規定（「別表第二」を「別表第二の二」に改める部分を除く。）に限る。）による改正後の同法（以下附則第四十条までにおいて「二十八年新消費税法」という。）第十二条の四の規定は、同条第一項に規定する事業者で、施行日以後に高額特定資産の仕入れ等（同項に規定する高額特定資産の仕入れ等をいう。）を行った場合（同項に規定する自己建設高額特定資産にあっては、当該自己建設高額特定資産の同項に規定する建設等が施行日以後に完了した場合とする。次項において同じ。）に該当することとなるものについて適用する。この場合において、同条第一項第二号に定める日が施行日前である場合における同項の規定の適用については、施行日を同項に規定する高額特定資産の仕入れ等の日とみなす。 suppl-4281-15/art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-1 The provisions of Article 12-4 of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2016 New Consumption Tax Act" through Article 40 of the Supplementary Provisions) apply to a business operator prescribed in Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act that comes to fall under the case where, on or after the Effective Date, it has made a purchase, etc. of a high-value specified asset (meaning a purchase, etc. of a high-value specified asset prescribed in that paragraph) (for a self-constructed high-value specified asset prescribed in that paragraph, the case where the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset is completed on or after the Effective Date; the same applies in the following paragraph). In this case, where the day specified in paragraph (1), item (ii) of that Article is before the Effective Date, for the application of the provisions of that paragraph, the Effective Date is deemed to be the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph. machine translation, not official **第二項** 前項の規定にかかわらず、同項の事業者が平成二十七年十二月三十一日までに締結した契約に基づき施行日以後に高額特定資産の仕入れ等を行った場合については、二十八年新消費税法第十二条の四第一項の規定は、適用しない。 suppl-4281-15/art-32/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act do not apply where the business operator referred to in the preceding paragraph makes a purchase, etc. of a high-value specified asset on or after the Effective Date pursuant to a contract concluded on or before December 31, 2015. machine translation, not official **第三項** 施行日から附則第一条第九号に定める日（以下附則第五十三条の二までにおいて「五年施行日」という。）の前日までの間における二十八年新消費税法第五十七条第一項の規定の適用については、同項第二号中「場合並びに」とあるのは「場合及び」と、「場合及び次条第一項の登録を受けている場合」とあるのは「場合」と、同項第二号の二中「場合及び次条第一項の登録を受けている場合」とあるのは「場合」とする。 suppl-4281-15/art-32/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-3 For the application of Article 57, paragraph (1) of the 2016 New Consumption Tax Act during the period from the Effective Date to the day preceding the day specified in Article 1, item (ix) of the Supplementary Provisions (referred to as the "2023 Effective Date" through Article 53-2 of the Supplementary Provisions), in item (ii) of that paragraph, the phrase "場合並びに" (case, and) is deemed to be replaced with "場合及び" (case, and, joining a smaller group), the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case", and in item (ii)-2 of that paragraph, the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case". machine translation, not official --- ## Cites - suppl-4281-15/art-32/par-1: 附則第四十条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40 - suppl-4281-15/art-32/par-1: 第十二条の四 → 消費税法 第十二条の四 (Article 12-4), art-12-4 — https://japanlaw.org/ja/consumption-tax-act/art-12-4 · https://japanlaw.org/l/363AC0000000108/art-12-4 - suppl-4281-15/art-32/par-1: 同条第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1 - suppl-4281-15/art-32/par-1: 次項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4281-15/art-32/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-2 - suppl-4281-15/art-32/par-1: 同条第一項第二号 → 消費税法 第十二条の四第一項第二号 (Article 12-4, paragraph (1), item (ii)), art-12-4/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1/item-2 - suppl-4281-15/art-32/par-2: 前項 → 消費税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4281-15/art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-1 - suppl-4281-15/art-32/par-3: 附則第一条第九号 → 消費税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4281-15/art-1/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9 - suppl-4281-15/art-32/par-3: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第三十二条第一項（二十八年新消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-1 - 消費税法 附則第三十二条第二項（二十八年新消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/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-20261013T073630-055, 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