# 消費税法 / Consumption Tax Act — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（課税資産の譲渡等についての中間申告等に関する経過措置） — address `suppl-4281-15/art-49` - 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-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49 - 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. --- ### 第四十九条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4281-15/art-49 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-49 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49 **第一項** 新消費税法第四十三条の規定は、五年施行日以後に終了する同条第一項に規定する中間申告対象期間から適用する。 suppl-4281-15/art-49/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-49/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49/par-1 The provisions of Article 43 of the New Consumption Tax Act apply from the interim filing period prescribed in paragraph (1) of that Article that ends on or after the 2023 Effective Date. machine translation, not official **第二項** 新消費税法第四十五条の規定は、五年施行日以後に終了する課税期間から適用する。 suppl-4281-15/art-49/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-49/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49/par-2 The provisions of Article 45 of the New Consumption Tax Act apply from the taxable period that ends on or after the 2023 Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-49/par-1: 新消費税法第四十三条 → 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-49/par-1: 同条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-4281-15/art-49/par-2: 新消費税法第四十五条 → 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 ## 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