# 消費税法 / Consumption Tax Act — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（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） — address `suppl-4281-15/art-35` - 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-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35 - 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. --- ### 第三十五条（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） — Transitional Measures Concerning Tax Rates in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers caption: machine translation, not official suppl-4281-15/art-35 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35 **第一項** 事業者が、元年適用日前に行った消費税法第十六条第一項に規定するリース譲渡（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項及び附則第五十条第二項において「三十年改正法」という。）第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法（三十年改正法附則第四十四条第二項に規定する旧効力消費税法をいう。附則第五十条第二項において同じ。）第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で元年適用日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち元年適用日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、前条第一項の規定は、適用しない。 suppl-4281-15/art-35/par-1 · 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 Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2019 application date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph and Article 50, paragraph (2) of the Supplementary Provisions) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect (meaning the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in Article 50, paragraph (2) of the Supplementary Provisions); the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2019 application date, the provisions of paragraph (1) of the preceding Article do not apply to the consumption tax on the portion of that lease transfer that is deemed to be a taxable transfer, etc. of assets made on or after the 2019 application date. machine translation, not official **第二項** 前項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に適用される税率に関し必要な事項は、政令で定める。 suppl-4281-15/art-35/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-35/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-2 Beyond what is provided for in the preceding paragraph, necessary matters concerning the tax rate applicable to taxable transfers, etc. of assets to which the special provision on the time of transfer, etc. of assets applies are prescribed by Cabinet Order. machine translation, not official --- ## Cites - suppl-4281-15/art-35/par-1: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - suppl-4281-15/art-35/par-1: この項 → 消費税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4281-15/art-35/par-1 — 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 - suppl-4281-15/art-35/par-1: 附則第五十条第二項 → 消費税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4281-15/art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2 - suppl-4281-15/art-35/par-1: 第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection - suppl-4281-15/art-35/par-1: 三十年改正法附則第四十四条第二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4281-15/art-35/par-1: 前条第一項 → 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-35/par-2: 前項 → 消費税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4281-15/art-35/par-1 — 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 ## Cited by 3 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 附則第三十五条第二項（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/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