# 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-4301-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4301-7 - 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 平成三〇年三月三一日法律第七号 suppl-4301-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4301-7/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1 **第一項** この法律は、平成三十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。 suppl-4301-7/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1 This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第五条中消費税法第六十四条の改正規定及び同法第六十七条第二項の改正規定並びに附則第百三十九条の規定　公布の日から起算して十日を経過した日 suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-1 in Article 5, the provisions amending Article 64 of the Consumption Tax Act and the provisions amending Article 67, paragraph (2) of that Act, and the provisions of Article 139 of the Supplementary Provisions: the day on which 10 days have elapsed from the date of promulgation; machine translation, not official **二から六まで** 略 suppl-4301-7/art-1/par-1/item-2-to-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-2-to-6 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-2-to-6 Omitted machine translation, not official **七** 次に掲げる規定　令和二年四月一日 suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7 the following provisions: April 1, 2020; machine translation, not official **イ及びロ** 略 suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ハ** 第五条中消費税法第三条の改正規定、同法第四十六条の次に二条を加える改正規定、同法第五十六条第一項の改正規定及び同法別表第三第一号の表保険契約者保護機構の項の改正規定並びに附則第四十五条の規定 suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7/sub-2 in Article 5, the provisions amending Article 3 of the Consumption Tax Act, the provisions adding two Articles after Article 46 of that Act, the provisions amending Article 56, paragraph (1) of that Act and the provisions amending the entry for the Policyholders Protection Corporation in the table of Appended Table 3, item (i) of that Act, and the provisions of Article 45 of the Supplementary Provisions; machine translation, not official **八から十一まで** 略 suppl-4301-7/art-1/par-1/item-8-to-11 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-8-to-11 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-8-to-11 Omitted machine translation, not official **十二** 次に掲げる規定　地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日 suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-12 the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect. machine translation, not official **イ及びロ** 略 suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-12/sub-1 Omitted machine translation, not official **ハ** 第五条中消費税法別表第三第一号の表地方住宅供給公社の項の次に次のように加える改正規定 suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-12/sub-2 in Article 5, the provisions adding the following after the entry for Local Housing Corporation in the table of Appended Table 3, item (i) of the Consumption Tax Act. machine translation, not official ### 第四十四条（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc. caption: machine translation, not official suppl-4301-7/art-44 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44 **第一項** 施行日前に第五条の規定による改正前の消費税法（以下この項及び次項において「旧消費税法」という。）第十六条第一項に規定する長期割賦販売等（第五条の規定による改正後の消費税法（次条において「新消費税法」という。）第十六条第一項に規定するリース譲渡を除く。以下この条において「特定長期割賦販売等」という。）を行った事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）（施行日前に行われた特定長期割賦販売等に係る契約の移転を受けた事業者を含む。）の施行日以後に終了する年又は事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。以下この条において同じ。）に含まれる各課税期間（消費税法第十九条第一項に規定する課税期間（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を含む。）をいう。以下この条及び次条において同じ。）（個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。第三項及び第七項において同じ。）にあっては令和五年十二月三十一日以前に開始する課税期間に限るものとし、法人にあっては同年三月三十一日以前に開始する事業年度に含まれる各課税期間に限る。次項及び第四項において「経過措置課税期間」という。）については、旧消費税法第十六条（特定長期割賦販売等に適用される場合に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「所得税法」とあるのは「旧効力所得税法（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「三十年改正法」という。）附則第八条第二項に規定する旧効力所得税法をいう。次項において同じ。）」と、「法人税法」とあるのは「旧効力法人税法（三十年改正法附則第二十八条第二項に規定する旧効力法人税法をいう。次項において同じ。）」と、同条第二項ただし書中「所得税法」とあるのは「旧効力所得税法」と、「法人税法」とあるのは「旧効力法人税法」とする。 suppl-4301-7/art-44/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1 With respect to each taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter in this Article and the following Article) of a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) that made, before the Effective Date, a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 (hereinafter in this paragraph and the following paragraph referred to as the "Former Consumption Tax Act") (excluding a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 (referred to as the "New Consumption Tax Act" in the following Article); hereinafter in this Article referred to as a "specified long-term installment sale, etc.") (including a business operator to which a contract relating to a specified long-term installment sale, etc. made before the Effective Date has been transferred), that is included in a year or business year (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies hereinafter in this Article) ending on or after the Effective Date (limited to, for an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies in paragraphs (3) and (7)), a taxable period beginning on or before December 31, 2023, and for a corporation, each taxable period included in a business year beginning on or before March 31, 2023; referred to as a "taxable period under the transitional measures" in the following paragraph and paragraph (4)), the provisions of Article 16 of the Former Consumption Tax Act (limited to where applied to a specified long-term installment sale, etc.) remain in force. In this case, the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Former Income Tax Act Kept in Effect (meaning the Former Income Tax Act Kept in Effect prescribed in Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter in this paragraph referred to as the "2018 Amendment Act"); the same applies in the following paragraph)", the phrase "Corporation Tax Act" with "Former Corporation Tax Act Kept in Effect (meaning the Former Corporation Tax Act Kept in Effect prescribed in Article 28, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in the following paragraph)", and in the proviso to paragraph (2) of that Article, the phrase "Income Tax Act" with "Former Income Tax Act Kept in Effect" and the phrase "Corporation Tax Act" with "Former Corporation Tax Act Kept in Effect". machine translation, not official **第二項** 前項の規定によりなおその効力を有するものとされる旧消費税法（以下この条において「旧効力消費税法」という。）第十六条第一項又は第二項本文の規定の適用を受ける事業者の特定長期割賦販売等につき、経過措置課税期間において同条第一項の規定の適用を受けないこととした場合又は同条第二項ただし書（附則第二十八条第二項に規定する旧効力法人税法第六十三条第一項ただし書（同条第三項及び第四項に係る部分に限る。）に係る部分を除く。）の規定の適用を受けることとなった場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で旧効力消費税法第十六条第一項の規定の適用を受けないこととした課税期間又は附則第八条第二項第一号に定める年の十二月三十一日の属する課税期間若しくは附則第二十八条第二項第一号に定める事業年度終了の日の属する課税期間（以下この項及び第四項において「不適用課税期間」という。）の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分については、当該事業者が当該不適用課税期間において資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）を行ったものとみなす。 suppl-4301-7/art-44/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 Where, with respect to a specified long-term installment sale, etc. of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act that remains in force pursuant to the provisions of the preceding paragraph (hereinafter in this Article referred to as the "Former Consumption Tax Act Kept in Effect") applies, the business operator has chosen not to be subject to the application of the provisions of paragraph (1) of that Article in a taxable period under the transitional measures, or has come to be subject to the application of the proviso to paragraph (2) of that Article (excluding the part relating to the proviso to Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Effect prescribed in Article 28, paragraph (2) of the Supplementary Provisions (limited to the part relating to Article 63, paragraphs (3) and (4) of the Former Corporation Tax Act Kept in Effect)), then, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. whose payment due date arrives on or after the first day of the taxable period for which the business operator has chosen not to be subject to the application of Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect, or of the taxable period that includes December 31 of the year specified in Article 8, paragraph (2), item (i) of the Supplementary Provisions, or of the taxable period that includes the last day of the business year specified in Article 28, paragraph (2), item (i) of the Supplementary Provisions (hereinafter in this paragraph and paragraph (4) referred to as the "non-application taxable period") (excluding installments already received on or before the day before that first day), that business operator is deemed to have made a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) in that non-application taxable period. machine translation, not official **第三項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者の特定長期割賦販売等（前項の規定の適用を受けたものを除く。）のうち、個人事業者にあっては令和五年十二月三十一日以前に開始した課税期間において、法人にあっては同年三月三十一日以前に開始した事業年度に含まれる各課税期間において、資産の譲渡等を行ったものとしなかった部分がある場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で附則第八条第二項第二号に定める年又は附則第二十八条第二項第二号に定める事業年度の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分については、当該事業者が当該年の十二月三十一日の属する課税期間又は当該事業年度終了の日の属する課税期間において資産の譲渡等を行ったものとみなす。 suppl-4301-7/art-44/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-3 Where, of a specified long-term installment sale, etc. (excluding one to which the provisions of the preceding paragraph have applied) of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies, there is a portion for which the business operator did not treat a transfer, etc. of assets as having been made in a taxable period beginning on or before December 31, 2023, in the case of an individual business operator, or in each taxable period included in a business year beginning on or before March 31, 2023, in the case of a corporation, then, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. whose payment due date arrives on or after the first day of the year specified in Article 8, paragraph (2), item (ii) of the Supplementary Provisions or of the business year specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions (excluding installments already received on or before the day before that first day), that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes December 31 of that year or in the taxable period that includes the last day of that business year. machine translation, not official **第四項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者のその適用に係る特定長期割賦販売等が、前二項に規定する場合のいずれかに該当する場合において、当該特定長期割賦販売等につき附則第八条第三項又は第二十八条第三項の規定の適用を受けようとするときは、前二項の規定にかかわらず、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で附則第八条第三項又は第二十八条第三項の規定により当該各年の総収入金額に算入される収入金額又は当該各事業年度の益金の額に算入される収益の額（当該収入金額又は収益の額に当該各年又は各事業年度に含まれる各課税期間において資産の譲渡等を行ったものとみなされた部分に係る金額がある場合には、当該金額を控除した残額）に係る部分については、当該事業者が当該経過措置課税期間に係る不適用課税期間又は附則第八条第二項第二号に定める年若しくは附則第二十八条第二項第二号に定める事業年度の初日の属する課税期間以後の各課税期間のうち、附則第八条第三項の規定の適用を受ける年の十二月三十一日の属する課税期間又は附則第二十八条第三項の規定の適用を受ける事業年度終了の日の属する課税期間（次項において「適用課税期間」という。）において、資産の譲渡等を行ったものとみなすことができる。 suppl-4301-7/art-44/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-4 Where a specified long-term installment sale, etc. of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies falls under either of the cases prescribed in the preceding two paragraphs, and the business operator intends to be subject to the application of Article 8, paragraph (3) or Article 28, paragraph (3) of the Supplementary Provisions to that specified long-term installment sale, etc., then, notwithstanding the provisions of the preceding two paragraphs, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. for the amount of revenue included in the gross revenue of each year, or the amount of revenue included in the amount of gross profits of each business year, pursuant to Article 8, paragraph (3) or Article 28, paragraph (3) of the Supplementary Provisions (where that amount of revenue includes an amount relating to a portion deemed to be a transfer, etc. of assets made in each taxable period included in the respective year or business year, the remainder after deducting that amount), that business operator may be deemed to have made a transfer, etc. of assets in the taxable period that includes December 31 of the year to which Article 8, paragraph (3) of the Supplementary Provisions applies, or in the taxable period that includes the last day of the business year to which Article 28, paragraph (3) of the Supplementary Provisions applies (referred to as the "applicable taxable period" in the following paragraph), out of the non-application taxable period relating to that taxable period under the transitional measures, or each taxable period on or after the taxable period that includes the first day of the year specified in Article 8, paragraph (2), item (ii) of the Supplementary Provisions or of the business year specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions. machine translation, not official **第五項** 前項の規定の適用を受けようとする事業者は、同項の規定の適用を受けようとする最初の適用課税期間に係る消費税法第十六条第三項に規定する申告書にその旨を付記するものとする。 suppl-4301-7/art-44/par-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-5 A business operator that intends to be subject to the application of the provisions of the preceding paragraph is to note that fact on the return prescribed in Article 16, paragraph (3) of the Consumption Tax Act for the first applicable taxable period to which it intends to have those provisions apply. machine translation, not official **第六項** 旧効力消費税法第十六条第一項又は第二項本文の規定の適用を受ける事業者のその適用に係る特定長期割賦販売等（第二項又は第三項の規定の適用を受けたものを除く。）につき附則第二十八条第七項の規定の適用を受けることとなった場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で同項の規定により当該事業年度の益金の額に算入される収益の額に係る部分については、当該事業者が当該事業年度終了の日の属する課税期間において資産の譲渡等を行ったものとみなす。 suppl-4301-7/art-44/par-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-6 Where, with respect to a specified long-term installment sale, etc. (excluding one to which the provisions of paragraph (2) or (3) have applied) of a business operator to which Article 16, paragraph (1) or the main clause of paragraph (2) of the Former Consumption Tax Act Kept in Effect applies, that business operator comes to be subject to the application of Article 28, paragraph (7) of the Supplementary Provisions, then, for the portion of that specified long-term installment sale, etc. relating to the installments of that specified long-term installment sale, etc. for the amount of revenue included in the amount of gross profits of that business year pursuant to that paragraph, that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes the last day of that business year. machine translation, not official **第七項** 第一項の規定の適用を受ける個人事業者が死亡した場合、同項の規定の適用を受ける法人が合併により消滅した場合若しくは同項の規定の適用を受ける法人が分割により特定長期割賦販売等に係る事業を消費税法第二条第一項第六号の二に規定する分割承継法人に承継させた場合又は第一項の規定の適用を受ける事業者が同法第九条第一項本文の規定の適用を受けることとなった場合における特定長期割賦販売等に係る資産の譲渡等の時期の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。 suppl-4301-7/art-44/par-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-7 Special provisions on the time of transfer, etc. of assets relating to a specified long-term installment sale, etc., and other matters necessary for the application of the preceding paragraphs, in the case where an individual business operator to which the provisions of paragraph (1) apply dies, in the case where a corporation to which the provisions of that paragraph apply ceases to exist by merger or has caused a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act to succeed to the business relating to a specified long-term installment sale, etc. by a company split, or in the case where a business operator to which the provisions of paragraph (1) apply comes to be subject to the application of the main clause of Article 9, paragraph (1) of that Act, are specified by Cabinet Order. machine translation, not official ### 第四十五条（電子情報処理組織による消費税の申告の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Filing Consumption Tax Returns Through an Electronic Data Processing System caption: machine translation, not official suppl-4301-7/art-45 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45 **第一項** 新消費税法第四十六条の二及び第四十六条の三の規定は、令和二年四月一日以後に開始する課税期間について適用する。 suppl-4301-7/art-45/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45/par-1 The provisions of Articles 46-2 and 46-3 of the New Consumption Tax Act apply to taxable periods beginning on or after April 1, 2020. machine translation, not official ### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4301-7/art-143 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-143 **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。 suppl-4301-7/art-143/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-143/par-1 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. machine translation, not official ### 第百四十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4301-7/art-144 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-144 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-144 **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。 suppl-4301-7/art-144/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-144/par-1 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. machine translation, not official --- ## Cites - suppl-4301-7/art-1/par-1/item-7/sub-2: 附則第四十五条 → 消費税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4301-7/art-45 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45 - suppl-4301-7/art-44/par-1: この項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4301-7/art-44/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1 - suppl-4301-7/art-44/par-1: 次項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4301-7/art-44/par-1: 次条 → 消費税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4301-7/art-45 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45 - suppl-4301-7/art-44/par-1: 第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - suppl-4301-7/art-44/par-1: この条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4301-7/art-44 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44 - suppl-4301-7/art-44/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4 - suppl-4301-7/art-44/par-1: 消費税法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-13 - suppl-4301-7/art-44/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1 - suppl-4301-7/art-44/par-1: 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-4301-7/art-44/par-1: 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-4301-7/art-44/par-1: 消費税法第二条第一項第三号 → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-3 - suppl-4301-7/art-44/par-1: 第三項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4301-7/art-44/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-3 - suppl-4301-7/art-44/par-1: 第七項 → 消費税法 附則第四十四条第七項 (Supplementary Provisions, Article 44, paragraph (7)), suppl-4301-7/art-44/par-7 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-7 - suppl-4301-7/art-44/par-1: 第四項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4301-7/art-44/par-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-4 - suppl-4301-7/art-44/par-2: 前項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4301-7/art-44/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1 - suppl-4301-7/art-44/par-2: この条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4301-7/art-44 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44 - suppl-4301-7/art-44/par-2: この項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4301-7/art-44/par-2: 第四項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4301-7/art-44/par-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-4 - suppl-4301-7/art-44/par-2: 消費税法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8 - suppl-4301-7/art-44/par-3: 前項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4301-7/art-44/par-4: 前二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4301-7/art-44/par-4: 前二項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4301-7/art-44/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-3 - suppl-4301-7/art-44/par-4: 次項 → 消費税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-4301-7/art-44/par-5 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-5 - suppl-4301-7/art-44/par-5: 前項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4301-7/art-44/par-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-4 - suppl-4301-7/art-44/par-5: 消費税法第十六条第三項 → 消費税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3 - suppl-4301-7/art-44/par-6: 第二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4301-7/art-44/par-6: 第三項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4301-7/art-44/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-3 - suppl-4301-7/art-44/par-7: 第一項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4301-7/art-44/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1 - suppl-4301-7/art-44/par-7: 消費税法第二条第一項第六号の二 → 消費税法 第二条第一項第六号の二 (Article 2, paragraph (1), item (vi-2)), art-2/par-1/item-6-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-6-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-6-2 - suppl-4301-7/art-44/par-7: 同法第九条第一項 → 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-4301-7/art-44/par-7: 前各項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - suppl-4301-7/art-44/par-7: 前各項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4301-7/art-44/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-3 - suppl-4301-7/art-44/par-7: 前各項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4301-7/art-44/par-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-4 - suppl-4301-7/art-44/par-7: 前各項 → 消費税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-4301-7/art-44/par-5 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-5 - suppl-4301-7/art-44/par-7: 前各項 → 消費税法 附則第四十四条第六項 (Supplementary Provisions, Article 44, paragraph (6)), suppl-4301-7/art-44/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-6 - suppl-4301-7/art-45/par-1: 新消費税法第四十六条の二 → 消費税法 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-2 · https://japanlaw.org/l/363AC0000000108/art-46-2 - suppl-4301-7/art-45/par-1: 第四十六条の三 → 消費税法 第四十六条の三 (Article 46-3), art-46-3 — https://japanlaw.org/ja/consumption-tax-act/art-46-3 · https://japanlaw.org/l/363AC0000000108/art-46-3 - suppl-4301-7/art-143/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-7/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1 - suppl-4301-7/art-143/par-1: この条 → 消費税法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4301-7/art-143 — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-143 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十六条の二第一項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/par-1 - 消費税法 附則第三十五条第一項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1 - 消費税法 附則第一条第一項第七号ハ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7/sub-2 - 消費税法 附則第四十四条第一項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-1 - 消費税法 附則第四十四条第二項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2 - 消費税法 附則第四十四条第三項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-3 - 消費税法 附則第四十四条第四項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-4 - 消費税法 附則第四十四条第五項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-5 - 消費税法 附則第四十四条第六項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-6 - 消費税法 附則第四十四条第七項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-44/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-7 - 消費税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-143/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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-061, 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