# 消費税法 / Consumption Tax Act — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（港湾施設臨時販売場の届出に関する経過措置） — address `suppl-4311-6/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24 - 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. --- ### 第二十四条（港湾施設臨時販売場の届出に関する経過措置） — Transitional Measures Concerning Notification of Temporary Sales Outlets in Port Facilities caption: machine translation, not official suppl-4311-6/art-24 · https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-24 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24 **第一項** 第六条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第八条第九項の承認を受けた事業者（消費税法第二条第一項第四号に規定する事業者をいう。次条において同じ。）が、令和元年七月一日前に旧消費税法第八条第八項の規定による届出書を提出した場合における同項の規定の適用については、なお従前の例による。 suppl-4311-6/art-24/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24/par-1 In the case where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in the following Article) that has received the approval under Article 8, paragraph (9) of the Consumption Tax Act prior to amendment by the provisions of Article 6 (hereinafter in this Article referred to as the "Former Consumption Tax Act") has submitted the written notification under Article 8, paragraph (8) of the Former Consumption Tax Act before July 1, 2019, the provisions then in force continue to govern the application of that paragraph. machine translation, not official --- ## Cites - suppl-4311-6/art-24/par-1: この条 → 消費税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4311-6/art-24 — https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-24 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24 - suppl-4311-6/art-24/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-4311-6/art-24/par-1: 次条 → 消費税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4311-6/art-25 — https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-25 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第三号ニ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-1/par-1/item-3/sub-2 - 消費税法 附則第二十四条第一項（港湾施設臨時販売場の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4311-6/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4311-6/art-24/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-20261013T073630-062, 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