# 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)（小規模事業者に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — address `suppl-4281-15/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-4281-15/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/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（小規模事業者に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to Small-Scale Business Operators caption: machine translation, not official suppl-4281-15/art-47 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-47 **第一項** 消費税法第十八条第一項の個人事業者が、五年施行日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が五年施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。 suppl-4281-15/art-47/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-47/par-1 Where, for taxable purchases made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases. machine translation, not official --- ## Cites - suppl-4281-15/art-47/par-1: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4281-15/art-47/par-1: 新消費税法第三十条 → 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-47/par-1: 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 ## 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 --- ## 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