# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4291-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4291-4
- 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.

---

## 附　則 平成二九年三月三一日法律第四号
<sup>suppl-4291-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1</sup>

**第一項**  この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4291-4/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十九年十月一日
  <sup>suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2017;
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第六条中消費税法第四条第四項ただし書の改正規定
    <sup>suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1/par-1/item-3/sub-2</sup>
    in Article 6, the provision amending the proviso to Article 4, paragraph (4) of the Consumption Tax Act;
    <sup>machine translation, not official</sup>

### 第三十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-32 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-32 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-32</sup>

**第一項**  第六条の規定による改正後の消費税法第二十五条の規定は、施行日以後の同条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動について適用し、施行日前の第六条の規定による改正前の消費税法第二十五条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動については、なお従前の例による。
<sup>suppl-4291-4/art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-32/par-1</sup>
The provisions of Article 25 of the Consumption Tax Act as amended by the provisions of Article 6 apply to a change, on or after the Effective Date, of the place for tax payment of consumption tax on transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a change, before the Effective Date, of the place for tax payment of consumption tax on transfers, etc. of assets and specified purchases prescribed in Article 25 of the Consumption Tax Act before amendment by the provisions of Article 6.
<sup>machine translation, not official</sup>

### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-140 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-140</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4291-4/art-140/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-140/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十一条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4291-4/art-141 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-141 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-141</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4291-4/art-141/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-141/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4291-4/art-32/par-1: 消費税法第二十五条 → 消費税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/consumption-tax-act/art-25 · https://japanlaw.org/l/363AC0000000108/art-25
- suppl-4291-4/art-140/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-4/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-1
- suppl-4291-4/art-140/par-1: この条 → 消費税法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-140

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-140/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-20261013T073630-060, 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