# 消費税法 / Consumption Tax Act — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（消費税法の一部改正に伴う経過措置） — address `suppl-4291-4/art-32` - 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/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4291-4/art-32 - 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 caption: machine translation, not official 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 **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。 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 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. machine translation, not official --- ## 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 --- ## 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