# 消費税法 / Consumption Tax Act — 第三十四条 (Supplementary Provisions, Article 34)

- 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: 第三十四条 (Supplementary Provisions, Article 34)（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — address `suppl-4281-15/art-34`
- 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-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34
- 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.

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### 第三十四条（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for 2019 Reduced-Rate Transfers, etc. of Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-34 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34</sup>

**第一項**  事業者が、令和元年十月一日（以下附則第四十条までにおいて「元年適用日」という。）から五年施行日の前日までの間に国内において行う課税資産の譲渡等（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い、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下附則第五十二条までにおいて同じ。）のうち次に掲げるもの（以下附則第三十九条までにおいて「元年軽減対象資産の譲渡等」という。）及び保税地域（同項第二号に規定する保税地域をいう。以下附則第四十六条までにおいて同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下同条までにおいて同じ。）のうち第一号に規定する飲食料品に該当するものに係る消費税の税率は、同法第二十九条の規定にかかわらず、百分の六・二四とする。
<sup>suppl-4281-15/art-34/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1</sup>
The tax rate for consumption tax on those of the taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter through Article 52 of the Supplementary Provisions) made in Japan by a business operator during the period from October 1, 2019 (referred to as the "2019 application date" through Article 40 of the Supplementary Provisions) to the day preceding the 2023 Effective Date that are listed below (referred to as "2019 reduced-rate transfers, etc. of assets" through Article 39 of the Supplementary Provisions), and on those of the taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter through Article 46 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter through that Article) that fall under the food and drink items prescribed in item (i), is 6.24/100, notwithstanding Article 29 of that Act.
<sup>machine translation, not official</sup>

  **一**  飲食料品（食品表示法（平成二十五年法律第七十号）第二条第一項に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているもののうち政令で定める資産を含む。以下この号において同じ。）の譲渡（次に掲げる課税資産の譲渡等は、含まないものとする。）
  <sup>suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1</sup>
  the transfer of food and drink items (meaning food (excluding liquor prescribed in Article 2, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953); hereinafter in this item simply referred to as "food") prescribed in Article 2, paragraph (1) of the Food Labeling Act (Act No. 70 of 2013), and including those assets specified by Cabinet Order among assets in which food and assets other than food form or constitute a single asset; the same applies hereinafter in this item) (the following taxable transfers, etc. of assets are not included);
  <sup>machine translation, not official</sup>

    **イ**  飲食店業その他の政令で定める事業を営む者が行う食事の提供（テーブル、椅子、カウンターその他の飲食に用いられる設備のある場所において飲食料品を飲食させる役務の提供をいい、当該飲食料品を持帰りのための容器に入れ、又は包装を施して行う譲渡は、含まないものとする。）
    <sup>suppl-4281-15/art-34/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1/sub-1</sup>
    the provision of meals by a person who carries on a restaurant business or any other business specified by Cabinet Order (meaning the provision of services of having food and drink items eaten or drunk at a place with facilities used for eating and drinking such as tables, chairs and counters, and not including the transfer of those food and drink items placed in take-out containers or wrapped);
    <sup>machine translation, not official</sup>

    **ロ**  課税資産の譲渡等の相手方が指定した場所において行う加熱、調理又は給仕等の役務を伴う飲食料品の提供（老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項に規定する有料老人ホームその他の人が生活を営む場所として政令で定める施設において行う政令で定める飲食料品の提供を除く。）
    <sup>suppl-4281-15/art-34/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1/sub-2</sup>
    the provision of food and drink items accompanied by services such as heating, cooking or serving, performed at a place designated by the counterparty to the taxable transfer, etc. of assets (excluding the provision of food and drink items specified by Cabinet Order performed at a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) or at any other facility specified by Cabinet Order as a place where people live their lives).
    <sup>machine translation, not official</sup>

  **二**  一定の題号を用い、政治、経済、社会、文化等に関する一般社会的事実を掲載する新聞（一週に二回以上発行する新聞に限る。）の定期購読契約（当該新聞を購読しようとする者に対して、当該新聞を定期的に継続して供給することを約する契約をいう。）に基づく譲渡
  <sup>suppl-4281-15/art-34/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-2</sup>
  the transfer pursuant to a subscription contract for periodical purchase (meaning a contract that promises to supply a newspaper regularly and continuously to a person who intends to subscribe to it) of a newspaper that carries general social facts concerning politics, economics, society, culture, etc. under a fixed title (limited to a newspaper issued twice or more a week).
  <sup>machine translation, not official</sup>

**第二項**  元年適用日から五年施行日の前日までの間における消費税法第三十条、第三十二条、第三十六条、第三十八条、第三十九条、第四十三条、第四十五条及び第四十七条の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。この場合において、読み替えられたこれらの規定は、この附則に別段の定めがあるものを除き、元年適用日以後に国内において事業者が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下附則第五十条までにおいて同じ。）及び元年適用日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下附則第五十三条の二までにおいて同じ。）並びに元年適用日以後に保税地域から引き取られる課税貨物に係る消費税について適用し、元年適用日前に国内において事業者が行った資産の譲渡等及び元年適用日前に国内において事業者が行った課税仕入れ並びに元年適用日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
第三十条第一項	百十分の七・八	百十分の七・八（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この章において同じ。）に係るものである場合には、百八分の六・二四）
第三十条第八項第一号ハ	内容	内容（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、資産の内容及び元年軽減対象資産の譲渡等に係るものである旨）
第三十条第九項第一号ハ	内容	内容（当該課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）
第三十条第九項第一号ニ	課税資産の譲渡等の	税率の異なるごとに区分して合計した課税資産の譲渡等の
第三十条第九項第二号ニ	内容	内容（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、資産の内容及び元年軽減対象資産の譲渡等に係るものである旨）
第三十条第九項第二号ホ	第一項	税率の異なるごとに区分して合計した第一項
第三十二条第一項第一号	百十分の七・八	百十分の七・八（当該仕入れに係る対価の返還等が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第三十六条第一項	百十分の七・八	百十分の七・八（当該課税仕入れに係る棚卸資産が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合又は当該課税貨物が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項第一号に規定する飲食料品に該当するものである場合には、百八分の六・二四）
第三十八条第一項	百分の十	百分の十（当該課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、百分の八）
百十分の七・八	百十分の七・八（当該売上げに係る対価の返還等が元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第三十九条第一項	百十分の七・八	百十分の七・八（当該税込価額が元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第四十三条第一項第一号	課税資産の譲渡等に係る	課税資産の譲渡等に係る税率の異なるごとに区分した
第四十三条第一項第二号	課税標準額	税率の異なるごとに区分した課税標準額
第四十五条第一項第一号	）に係る	）に係る税率の異なるごとに区分した
第四十五条第一項第二号	課税標準額	税率の異なるごとに区分した課税標準額
第四十七条第一項第一号	数量及び	数量、
いう。）	いう。）及び税率
<sup>suppl-4281-15/art-34/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2</sup>
For the application of Articles 30, 32, 36, 38, 39, 43, 45 and 47 of the Consumption Tax Act during the period from the 2019 application date to the day preceding the 2023 Effective Date, the terms listed in the middle column of the following table that appear in the provisions of that Act listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively. In this case, except as otherwise provided in these Supplementary Provisions, those provisions as so replaced apply to consumption tax on transfers, etc. of assets made by business operators in Japan on or after the 2019 application date (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions), taxable purchases made by business operators in Japan on or after the 2019 application date (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and taxable goods taken out of bonded areas on or after the 2019 application date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan before the 2019 application date, taxable purchases made by business operators in Japan before the 2019 application date, and taxable goods taken out of bonded areas before the 2019 application date.
Article 30, paragraph (1)	7.8/110	7.8/110 (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this Chapter) received from another person, 6.24/108)
Article 30, paragraph (8), item (i), (c)	details	details (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the details of the assets and the fact that it relates to a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (i), (c)	details	details (or, where that taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets, the details of the assets and the fact that it is a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (i), (d)	of taxable transfers, etc. of assets	of taxable transfers, etc. of assets classified and totaled for each differing tax rate
Article 30, paragraph (9), item (ii), (d)	details	details (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the details of the assets and the fact that it relates to a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (ii), (e)	paragraph (1)	paragraph (1) classified and totaled for each differing tax rate
Article 32, paragraph (1), item (i)	7.8/110	7.8/110 (or, where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, 6.24/108)
Article 36, paragraph (1)	7.8/110	7.8/110 (or, where the inventory relating to that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, or where those taxable goods fall under the food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), 6.24/108)
Article 38, paragraph (1)	10/100	10/100 (or, where that taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets, 8/100)
7.8/110	7.8/110 (or, where that refund, etc. of consideration for sales relates to a 2019 reduced-rate transfer, etc. of assets, 6.24/108)
Article 39, paragraph (1)	7.8/110	7.8/110 (or, where that tax-inclusive price relates to a 2019 reduced-rate transfer, etc. of assets, 6.24/108)
Article 43, paragraph (1), item (i)	relating to taxable transfers, etc. of assets	relating to taxable transfers, etc. of assets and classified by differing tax rates
Article 43, paragraph (1), item (ii)	tax base amount	tax base amount classified by differing tax rates
Article 45, paragraph (1), item (i)	total of the amounts constituting the tax base relating to taxable transfers, etc. of assets	total, classified by differing tax rates, of the amounts constituting the tax base relating to taxable transfers, etc. of assets
Article 45, paragraph (1), item (ii)	tax base amount	tax base amount classified by differing tax rates
Article 47, paragraph (1), item (i)	quantity and	quantity,
referred to as the "tax base amount" in the following item)	referred to as the "tax base amount" in the following item) and the tax rate
<sup>machine translation, not official</sup>

**第三項**  前項前段の規定の適用がある場合における消費税法第三十条第七項の規定の適用については、前項前段の規定による読替え前の同法第三十条第九項第一号に掲げる書類の交付を受けた事業者が、当該書類に係る課税資産の譲渡等の事実に基づき次に掲げる記載事項に係る追記をした当該書類を保存するときは、消費税法第三十条第七項に規定する請求書等の保存があるものとみなして、同項の規定を適用する。
<sup>suppl-4281-15/art-34/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3</sup>
For the application of Article 30, paragraph (7) of the Consumption Tax Act in the case where the first sentence of the preceding paragraph applies, where a business operator that has received delivery of a document listed in Article 30, paragraph (9), item (i) of the Consumption Tax Act as it reads before the replacement of terms under the first sentence of the preceding paragraph preserves that document with additional entries made, based on the fact of the taxable transfer, etc. of assets relating to that document, concerning the following matters to be stated, it is deemed that the invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act have been preserved, and the provisions of that paragraph apply.
<sup>machine translation, not official</sup>

  **一**  消費税法第三十条第九項第一号ハに掲げる記載事項（当該記載事項のうち、課税資産の譲渡等が元年軽減対象資産の譲渡等である旨に限る。）
  <sup>suppl-4281-15/art-34/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3/item-1</sup>
  the matters to be stated listed in Article 30, paragraph (9), item (i), (c) of the Consumption Tax Act (limited, among those matters, to the fact that the taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets);
  <sup>machine translation, not official</sup>

  **二**  消費税法第三十条第九項第一号ニに掲げる記載事項
  <sup>suppl-4281-15/art-34/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3/item-2</sup>
  the matters to be stated listed in Article 30, paragraph (9), item (i), (d) of the Consumption Tax Act.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用を受ける元年軽減対象資産の譲渡等に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。）の計算方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4281-15/art-34/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-4</sup>
The method of calculating the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act) relating to 2019 reduced-rate transfers, etc. of assets to which the provisions of paragraph (1) apply, and other matters necessary for the application of the provisions of the preceding three paragraphs, are prescribed by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-15/art-34/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-34/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-4281-15/art-34/par-1: 同項第八号の二 → 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-4281-15/art-34/par-1: 附則第五十二条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52
- suppl-4281-15/art-34/par-1: 附則第三十九条 → 消費税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4281-15/art-39 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39
- suppl-4281-15/art-34/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2
- suppl-4281-15/art-34/par-1: 附則第四十六条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4281-15/art-46 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46
- suppl-4281-15/art-34/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11
- suppl-4281-15/art-34/par-1: 第一号 → 消費税法 附則第三十四条第一項第一号 (Supplementary Provisions, Article 34, paragraph (1), item (i)), suppl-4281-15/art-34/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- suppl-4281-15/art-34/par-1: 同法第二十九条 → 消費税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/consumption-tax-act/art-29 · https://japanlaw.org/l/363AC0000000108/art-29
- suppl-4281-15/art-34/par-1/item-1: 食品表示法（平成二十五年法律第七十号）第二条第一項 → e-Gov law 425AC0000000070, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4281-15/art-34/par-1/item-1: 酒税法（昭和二十八年法律第六号）第二条第一項 → e-Gov law 328AC0000000006, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4281-15/art-34/par-1/item-1: この号 → 消費税法 附則第三十四条第一項第一号 (Supplementary Provisions, Article 34, paragraph (1), item (i)), suppl-4281-15/art-34/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- suppl-4281-15/art-34/par-1/item-1/sub-2: 老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項 → e-Gov law 338AC0000000133, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- suppl-4281-15/art-34/par-2: 消費税法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-34/par-2: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-34/par-2: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- suppl-4281-15/art-34/par-2: 第三十八条 → 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
- suppl-4281-15/art-34/par-2: 第三十九条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39
- suppl-4281-15/art-34/par-2: 第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/ja/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43
- suppl-4281-15/art-34/par-2: 第四十五条 → 消費税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/ja/consumption-tax-act/art-45 · https://japanlaw.org/l/363AC0000000108/art-45
- suppl-4281-15/art-34/par-2: 第四十七条 → 消費税法 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/consumption-tax-act/art-47 · https://japanlaw.org/l/363AC0000000108/art-47
- suppl-4281-15/art-34/par-2: 同法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8
- suppl-4281-15/art-34/par-2: 附則第五十条 → 消費税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4281-15/art-50 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50
- suppl-4281-15/art-34/par-2: 同項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12
- suppl-4281-15/art-34/par-2: 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
- suppl-4281-15/art-34/par-2: 第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- suppl-4281-15/art-34/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-34/par-2: 第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1
- suppl-4281-15/art-34/par-2: 第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-2: 第三十条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-2
- suppl-4281-15/art-34/par-2: 第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-34/par-2: 第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1
- suppl-4281-15/art-34/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項第一号 → 消費税法 附則第三十四条第一項第一号 (Supplementary Provisions, Article 34, paragraph (1), item (i)), suppl-4281-15/art-34/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- suppl-4281-15/art-34/par-2: 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-4281-15/art-34/par-2: 第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- suppl-4281-15/art-34/par-2: 第四十三条第一項第一号 → 消費税法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-1
- suppl-4281-15/art-34/par-2: 第四十三条第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- suppl-4281-15/art-34/par-2: 第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1
- suppl-4281-15/art-34/par-2: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4281-15/art-34/par-2: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1
- suppl-4281-15/art-34/par-3: 前項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-34/par-3: 消費税法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- suppl-4281-15/art-34/par-3: 同法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-3/item-1: 消費税法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-3/item-2: 消費税法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-4: 第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-34/par-4: 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
- suppl-4281-15/art-34/par-4: 前三項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-34/par-4: 前三項 → 消費税法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-4281-15/art-34/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第一条第一項第七号の三ホ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-3/sub-2
- 消費税法 附則第三十四条第一項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- 消費税法 附則第三十四条第一項第一号（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- 消費税法 附則第三十四条第二項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- 消費税法 附則第三十四条第三項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3
- 消費税法 附則第三十四条第四項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-34/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-4
- 消費税法 附則第三十五条第一項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1
- 消費税法 附則第三十六条第一項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-1
- 消費税法 附則第三十六条第二項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-2
- 消費税法 附則第三十七条第一項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-1
- 消費税法 附則第三十七条第二項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-2
- 消費税法 附則第三十八条第五項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-5
- 消費税法 附則第三十八条第六項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-38/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6
- 消費税法 附則第三十九条第二項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2
- 消費税法 附則第三十九条第三項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3

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## 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