# 消費税法 / Consumption Tax Act — 第五十一条の二 (Supplementary Provisions, Article 51-2)

- 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: 第五十一条の二 (Supplementary Provisions, Article 51-2)（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — address `suppl-4281-15/art-51-2`
- 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-51-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- 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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### 第五十一条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-51-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2</sup>

**第一項**  適格請求書発行事業者（消費税法第五十七条の三第三項の規定により同法第五十七条の二第一項の登録を受けた事業者とみなされる者を含み、その課税期間の初日において所得税法第二条第一項第八号の四又は法人税法第二条第十二号の十九に規定する恒久的施設を有しない消費税法第二条第一項第四号の二に規定する国外事業者を除く。以下この条及び次条において同じ。）の五年施行日から五年施行日以後三年を経過する日までの日の属する課税期間（同法第五十七条の二第一項の登録（同法第五十七条の三第三項の規定により同法第五十七条の二第一項の登録を受けた事業者とみなされる場合における当該登録を含む。次条第一項において同じ。）、同法第九条第四項の規定による届出書の提出又は同法第十条第一項の規定の適用がなかったとしたならば消費税を納める義務が免除されることとなる課税期間に限るものとし、次に掲げる課税期間を除く。）については、同法第三十条から第三十七条までの規定により同法第三十条第一項に規定する課税標準額に対する消費税額から控除することができる同条第二項に規定する課税仕入れ等の税額の合計額は、同条から同法第三十七条までの規定にかかわらず、特別控除税額とすることができる。この場合において、当該特別控除税額は、当該課税期間における同法第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
<sup>suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1</sup>
With respect to a taxable period of a qualified invoice issuer (including a person deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of the Consumption Tax Act pursuant to Article 57-3, paragraph (3) of that Act, and excluding a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act that, on the first day of the taxable period, has no permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or Article 2, item (xii)-19 of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article) that includes a day falling within the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of the Consumption Tax Act (including that registration in the case where the person is deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of that Act pursuant to Article 57-3, paragraph (3) of that Act; the same applies in paragraph (1) of the following Article), no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in the following items), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.
<sup>machine translation, not official</sup>

  **一**  五年施行日の属する課税期間であって五年施行日前から引き続き消費税法第九条第四項の規定の適用を受ける課税期間
  <sup>suppl-4281-15/art-51-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-1</sup>
  a taxable period that includes the 2023 Effective Date and to which the provisions of Article 9, paragraph (4) of the Consumption Tax Act have been continuously applied since before the 2023 Effective Date;
  <sup>machine translation, not official</sup>

  **二**  消費税法第九条第七項に規定する調整対象固定資産の仕入れ等を行った場合に該当する場合における同項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の翌課税期間から当該調整対象固定資産の仕入れ等の日の属する課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間
  <sup>suppl-4281-15/art-51-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-2</sup>
  in the case that falls under a case where a purchase, etc. of an adjustment-target fixed asset prescribed in Article 9, paragraph (7) of the Consumption Tax Act has been made, each taxable period from the taxable period following the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of the purchase, etc. of the adjustment-target fixed asset;
  <sup>machine translation, not official</sup>

  **三**  登録開始日の前日までに消費税法第十条第一項の相続があったことにより同項の規定の適用を受ける課税期間
  <sup>suppl-4281-15/art-51-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-3</sup>
  a taxable period to which the provisions of Article 10, paragraph (1) of the Consumption Tax Act apply because an inheritance under that paragraph took place by the day before the registration start date;
  <sup>machine translation, not official</sup>

  **四**  消費税法第十九条第一項第三号から第四号の二までの規定の適用を受ける課税期間及び同条第二項又は第四項の規定により一の課税期間とみなされる期間
  <sup>suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-4</sup>
  a taxable period to which Article 19, paragraph (1), items (iii) through (iv)-2 of the Consumption Tax Act apply, and a period that is deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article.
  <sup>machine translation, not official</sup>

**第二項**  前項に規定する特別控除税額とは、当該適格請求書発行事業者の当該課税期間の課税資産の譲渡等（消費税法第七条第一項若しくは第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における新消費税法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額の合計額を控除した残額の百分の八十に相当する金額をいう。
<sup>suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2</sup>
The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 80/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act in that taxable period.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定の適用を受けようとする適格請求書発行事業者は、新消費税法第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）にその旨を付記するものとする。
<sup>suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-3</sup>
A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the New Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).
<sup>machine translation, not official</sup>

**第四項**  適格請求書発行事業者の第一項の規定の適用を受ける課税期間における消費税法第九条第七項並びに第十二条の四第一項及び第三項、新消費税法第四十五条第一項及び第六十条第四項並びに二十七年改正法附則第四十四条第二項の規定の適用については、消費税法第九条第七項並びに第十二条の四第一項及び第三項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の二第一項」と、新消費税法第四十五条第一項第三号中「前章」とあるのは「前章及び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）附則第五十一条の二第一項」と、新消費税法第六十条第四項中「第三十七条」とあるのは「第三十七条又は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）附則第五十一条の二第一項」と、二十七年改正法附則第四十四条第二項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の二第一項」とする。
<sup>suppl-4281-15/art-51-2/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-4</sup>
With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act, Article 45, paragraph (1) and Article 60, paragraph (4) of the New Consumption Tax Act, and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of the New Consumption Tax Act with "the preceding Chapter and Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37" in Article 60, paragraph (4) of the New Consumption Tax Act with "Article 37 or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
<sup>machine translation, not official</sup>

**第五項**  新消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者が消費税法第九条第四項の規定による届出書の提出により五年施行日の属する課税期間の初日から消費税を納める義務が免除されないこととなる場合において、当該事業者が附則第四十四条第一項の規定により新消費税法第五十七条の二第二項の規定による申請書を提出しているときは、当該事業者の当該課税期間に係る消費税法第九条第五項の規定による届出書の提出については、同条第六項の規定は、適用しない。この場合において、当該課税期間中に当該課税期間について同条第四項の規定の適用を受けることをやめようとする旨を記載した当該届出書をその納税地を所轄する税務署長に提出したときは、当該届出書を当該課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第八項の規定を適用する。
<sup>suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5</sup>
Where a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act ceases to be exempt from the obligation to pay consumption tax from the first day of the taxable period that includes the 2023 Effective Date by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act, and that business operator has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of Article 44, paragraph (1) of the Supplementary Provisions, then with respect to the submission, for that taxable period of that business operator, of the written notification under Article 9, paragraph (5) of the Consumption Tax Act, the provisions of paragraph (6) of that Article do not apply. In this case, where, during that taxable period, that business operator has submitted to the district director having jurisdiction over its place for tax payment that written notification stating that it intends to cease to be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for that taxable period, the provisions of paragraph (8) of that Article are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that taxable period.
<sup>machine translation, not official</sup>

**第六項**  第一項の規定の適用を受けた適格請求書発行事業者が、消費税法第三十七条第一項の規定による届出書を当該適用を受けた課税期間の翌課税期間（以下この項において「特例対象課税期間」という。）に係る同法第四十五条第一項の規定による申告書の提出期限までにその納税地を所轄する税務署長に提出した場合において、当該届出書に当該特例対象課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該届出書を当該特例対象課税期間の初日の前日に当該税務署長に提出したものとみなして、同項の規定を適用する。
<sup>suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6</sup>
Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.
<sup>machine translation, not official</sup>

**第七項**  前各項に定めるもののほか、この条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-51-2/par-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-7</sup>
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4281-15/art-51-2/par-1: 消費税法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-3
- suppl-4281-15/art-51-2/par-1: 同法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- suppl-4281-15/art-51-2/par-1: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- suppl-4281-15/art-51-2/par-1: 消費税法第二条第一項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4-2
- suppl-4281-15/art-51-2/par-1: この条 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- suppl-4281-15/art-51-2/par-1: 次条 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
- suppl-4281-15/art-51-2/par-1: 次条第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-2/par-1: 同法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-2/par-1: 同法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/art-10/par-1
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 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-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 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-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 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-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- suppl-4281-15/art-51-2/par-1: 同法第三十条第一項 → 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-51-2/par-1: 同条第二項 → 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-51-2/par-1: 同法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-51-2/par-1/item-1: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-2/par-1/item-2: 消費税法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- suppl-4281-15/art-51-2/par-1/item-3: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/art-10/par-1
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- suppl-4281-15/art-51-2/par-1/item-4: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2
- suppl-4281-15/art-51-2/par-1/item-4: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4
- suppl-4281-15/art-51-2/par-2: 前項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-2: 消費税法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- suppl-4281-15/art-51-2/par-2: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- suppl-4281-15/art-51-2/par-2: 新消費税法第三十八条第一項 → 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-51-2/par-3: 第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-3: 新消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-2/par-3: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- suppl-4281-15/art-51-2/par-4: 第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-4: 消費税法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- suppl-4281-15/art-51-2/par-4: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- suppl-4281-15/art-51-2/par-4: 新消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-2/par-4: 第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4
- suppl-4281-15/art-51-2/par-4: 二十七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-4271-9/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44/par-2
- suppl-4281-15/art-51-2/par-4: 第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- suppl-4281-15/art-51-2/par-4: 新消費税法第四十五条第一項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4281-15/art-51-2/par-4: 第三十七条 → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- suppl-4281-15/art-51-2/par-5: 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
- suppl-4281-15/art-51-2/par-5: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-2/par-5: 附則第四十四条第一項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-4281-15/art-51-2/par-5: 新消費税法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- suppl-4281-15/art-51-2/par-5: 消費税法第九条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-5 · https://japanlaw.org/l/363AC0000000108/art-9/par-5
- suppl-4281-15/art-51-2/par-5: 同条第六項 → 消費税法 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-6 · https://japanlaw.org/l/363AC0000000108/art-9/par-6
- suppl-4281-15/art-51-2/par-5: 同条第八項 → 消費税法 第九条第八項 (Article 9, paragraph (8)), art-9/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-8 · https://japanlaw.org/l/363AC0000000108/art-9/par-8
- suppl-4281-15/art-51-2/par-6: 第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-6: 消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1
- suppl-4281-15/art-51-2/par-6: この項 → 消費税法 附則第五十一条の二第六項 (Supplementary Provisions, Article 51-2, paragraph (6)), suppl-4281-15/art-51-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- suppl-4281-15/art-51-2/par-6: 同法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第二項 (Supplementary Provisions, Article 51-2, paragraph (2)), suppl-4281-15/art-51-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第三項 (Supplementary Provisions, Article 51-2, paragraph (3)), suppl-4281-15/art-51-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-3
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第四項 (Supplementary Provisions, Article 51-2, paragraph (4)), suppl-4281-15/art-51-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-4
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第五項 (Supplementary Provisions, Article 51-2, paragraph (5)), suppl-4281-15/art-51-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第六項 (Supplementary Provisions, Article 51-2, paragraph (6)), suppl-4281-15/art-51-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- suppl-4281-15/art-51-2/par-7: この条 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2

## Cited by

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

- 消費税法 附則第一条第一項第八号の二（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-1/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-8-2
- 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 附則第四十四条第三項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- 消費税法 附則第四十五条第三項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3
- 消費税法 附則第五十一条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- 消費税法 附則第五十一条の二第二項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2
- 消費税法 附則第五十一条の二第三項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-3
- 消費税法 附則第五十一条の二第四項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-4
- 消費税法 附則第五十一条の二第六項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- 消費税法 附則第五十一条の二第七項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-7
- 消費税法 附則第五十一条の三第一項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- 消費税法 附則第六十三条第一項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5061-8/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63/par-1
- 消費税法 附則第九十条第一項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-1

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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-20261013T073630-058, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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