# 消費税法 / Consumption Tax Act — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（五年改正規定の施行に伴う消費税法の一部改正に伴う経過措置の原則） — address `suppl-4281-15/art-46` - 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-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46 - 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. --- ### 第四十六条（五年改正規定の施行に伴う消費税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act Accompanying the Enforcement of the 2023 Amendment Provisions caption: machine translation, not official 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 **第一項** この附則に別段の定めがあるものを除き、新消費税法の規定は、五年施行日以後に国内において事業者が行う資産の譲渡等及び五年施行日以後に国内において事業者が行う課税仕入れ並びに五年施行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、五年施行日前に国内において事業者が行った資産の譲渡等及び五年施行日前に国内において事業者が行った課税仕入れ並びに五年施行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。 suppl-4281-15/art-46/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the New Consumption Tax Act apply to consumption tax on transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date, taxable purchases that a business operator makes in Japan on or after the 2023 Effective Date, and taxable goods taken out of a bonded area on or after the 2023 Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets that a business operator made in Japan before the 2023 Effective Date, taxable purchases that a business operator made in Japan before the 2023 Effective Date, and taxable goods taken out of a bonded area before the 2023 Effective Date. machine translation, not official **第二項** この附則に別段の定めがあるものを除き、新消費税法第九条第一項の規定は、五年施行日後に開始する課税期間について適用し、五年施行日以前に開始した課税期間については、なお従前の例による。 suppl-4281-15/art-46/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46/par-2 Except as otherwise provided in these Supplementary Provisions, the provisions of Article 9, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began on or before the 2023 Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-46/par-2: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 ## 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九号イ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-1 - 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 --- ## 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-20261013T073630-057, 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