# 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-5021-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8 - 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 令和二年三月三一日法律第八号 suppl-5021-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5021-8/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1 **第一項** この法律は、令和二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-5021-8/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1 This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 次に掲げる規定　令和二年十月一日 suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-1 the following provisions: October 1, 2020; machine translation, not official **イ** 第六条中消費税法第三十条の改正規定、同法第三十五条の次に一条を加える改正規定及び同法別表第一の改正規定（「第十二条の三」の下に「、第三十条、第三十五条の二」を加える部分に限る。）並びに附則第四十四条の規定 suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-1/sub-1 the provisions of Article 6 amending Article 30 of the Consumption Tax Act, the provisions adding one Article after Article 35 of that Act, and the provisions amending Appended Table 1 of that Act (limited to the part adding ", Article 30, Article 35-2" after "Article 12-3"), and the provisions of Article 44 of the Supplementary Provisions; machine translation, not official **二及び三** 略 suppl-5021-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-2-to-3 Omitted machine translation, not official **四** 次に掲げる規定　令和四年一月一日 suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4 the following provisions: January 1, 2022; machine translation, not official **イ** 略 suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ロ** 第六条中消費税法第十八条（見出しを含む。）の改正規定及び附則第四十三条の規定 suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4/sub-2 the provisions of Article 6 amending Article 18 of the Consumption Tax Act (including its heading) and the provisions of Article 43 of the Supplementary Provisions; machine translation, not official **五** 次に掲げる規定　令和四年四月一日 suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5 the following provisions: April 1, 2022; machine translation, not official **イからニまで** 略 suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ホ** 第七条の規定及び附則第四十七条の規定 suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-2 the provisions of Article 7 and the provisions of Article 47 of the Supplementary Provisions; machine translation, not official **ヘからツまで** 略 suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-3 Omitted machine translation, not official **ネ** 第三十条中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）附則第二十八条の改正規定（同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。）、同法附則第四十四条の改正規定（同条第一項に係る部分（「第六項」を「第七項」に改める部分を除く。）及び同条第三項に係る部分を除く。）及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定 suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-4 the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions; machine translation, not official ### 第四十二条（高額特定資産を取得した場合等の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Acquisition of High-Value Specified Assets, etc. caption: machine translation, not official suppl-5021-8/art-42 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-42 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-42 **第一項** 第六条の規定による改正後の消費税法（以下附則第四十六条までにおいて「新消費税法」という。）第十二条の四第二項の規定は、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。附則第四十四条及び第四十六条において同じ。）が施行日以後に消費税法第三十六条第一項又は第三項の規定の適用を受けることとなった場合について適用する。 suppl-5021-8/art-42/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-42/par-1 The provisions of Article 12-4, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" through Article 46 of the Supplementary Provisions) apply 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 Articles 44 and 46 of the Supplementary Provisions) becomes subject to the application of Article 36, paragraph (1) or (3) of the Consumption Tax Act on or after the Effective Date. machine translation, not official ### 第四十三条（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators, etc. caption: machine translation, not official suppl-5021-8/art-43 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43 **第一項** 新消費税法第十八条第一項の規定は、令和四年一月一日以後に開始する課税期間（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。以下附則第四十七条までにおいて同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。 suppl-5021-8/art-43/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43/par-1 The provisions of Article 18, paragraph (1) of the New Consumption Tax Act apply to taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter through Article 47 of the Supplementary Provisions) beginning on or after January 1, 2022, and the provisions then in force continue to govern taxable periods that began before that day. machine translation, not official ### 第四十四条（居住用賃貸建物の仕入れに係る消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases of Residential Rental Buildings caption: machine translation, not official suppl-5021-8/art-44 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44 **第一項** 新消費税法第三十条第十項の規定は、令和二年十月一日以後に国内において事業者が行う居住用賃貸建物（同項に規定する居住用賃貸建物をいう。以下この条において同じ。）に係る課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この条及び附則第四十六条において同じ。）及び同日以後に保税地域（消費税法第二条第一項第二号に規定する保税地域をいう。以下この条及び附則第四十六条第二項において同じ。）から引き取られる居住用賃貸建物に係る課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。以下この条及び附則第四十六条第二項において同じ。）に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った居住用賃貸建物に係る課税仕入れ及び同日前に保税地域から引き取った居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、なお従前の例による。 suppl-5021-8/art-44/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-1 The provisions of Article 30, paragraph (10) of the New Consumption Tax Act apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46 of the Supplementary Provisions) pertaining to residential rental buildings (meaning residential rental buildings prescribed in that paragraph; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2020, and to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies hereinafter in this Article) pertaining to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) pertaining to residential rental buildings that are taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) on or after that day, and the provisions then in force continue to govern taxable purchases pertaining to residential rental buildings made in Japan by a business operator before that day and the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that were taken out of a bonded area before that day. machine translation, not official **第二項** 前項の規定にかかわらず、事業者が令和二年三月三十一日までに締結した契約に基づき同年十月一日以後に国内において事業者が行う居住用賃貸建物に係る課税仕入れ及び同日以後に保税地域から引き取られる居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、新消費税法第三十条第十項の規定は、適用しない。 suppl-5021-8/art-44/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-2 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 30, paragraph (10) of the New Consumption Tax Act do not apply to taxable purchases pertaining to residential rental buildings made in Japan by a business operator on or after October 1 of the same year based on a contract concluded by the business operator by March 31, 2020, or to the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that are taken out of a bonded area on or after that day. machine translation, not official ### 第四十五条（法人の確定申告書の提出期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deadline for Filing Final Returns of Corporations caption: machine translation, not official suppl-5021-8/art-45 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45 **第一項** 新消費税法第四十五条の二第一項及び第二項の規定は、令和三年三月三十一日以後に終了する消費税法第二条第一項第十三号に規定する事業年度及び連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。附則第四十七条において同じ。）終了の日の属する課税期間について適用する。 suppl-5021-8/art-45/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45/par-1 The provisions of Article 45-2, paragraphs (1) and (2) of the New Consumption Tax Act apply to the taxable period that includes the last day of the business years prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act and the consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies in Article 47 of the Supplementary Provisions) that end on or after March 31, 2021. machine translation, not official ### 第四十六条（非課税とされる住宅の貸付けに関する経過措置） — Transitional Measures Concerning Lease of Housing Treated as Non-Taxable caption: machine translation, not official suppl-5021-8/art-46 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46 **第一項** 新消費税法別表第一第十三号の規定は、施行日以後に国内において事業者が行う資産の譲渡等（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。）及び課税仕入れについて適用し、施行日前に国内において事業者が行った資産の譲渡等及び課税仕入れについては、なお従前の例による。 suppl-5021-8/art-46/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-1 The provisions of Appended Table 1, item (xiii) of the New Consumption Tax Act apply to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) and taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets and taxable purchases made in Japan by a business operator before the Effective Date. machine translation, not official **第二項** 建物の貸付け（資産の譲渡等で新消費税法別表第一第十三号に掲げる資産の譲渡等に該当するもの（第六条の規定による改正前の消費税法別表第一第十三号に掲げる資産の譲渡等に該当するものを除く。）をいう。以下この項において同じ。）を行う事業者（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を除く。）が、建物の貸付けに係る業務の用に供するため、施行日前に国内において調整対象固定資産（同法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項において同じ。）の課税仕入れを行った、又は施行日前に調整対象固定資産に該当する課税貨物を保税地域から引き取った場合には、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。 suppl-5021-8/art-46/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 In the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) that conducts a lease of a building (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets set forth in Appended Table 1, item (xiii) of the New Consumption Tax Act (excluding one that falls under a transfer, etc. of assets set forth in Appended Table 1, item (xiii) of the Consumption Tax Act before amendment by the provisions of Article 6); the same applies hereinafter in this paragraph) has, for use in business pertaining to the lease of a building, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) in Japan before the Effective Date, or has taken taxable goods that fall under an adjustment-target fixed asset out of a bonded area before the Effective Date, then, for as long as that adjustment-target fixed asset continues to be used in that business on or after the Effective Date, Article 34 of the Consumption Tax Act applies to that adjustment-target fixed asset on the basis that it is deemed to be used in business pertaining to a taxable transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Consumption Tax Act. machine translation, not official ### 第四十七条（連結法人の確定申告書の提出期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deadline for Filing Final Returns of Consolidated Corporations caption: machine translation, not official suppl-5021-8/art-47 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47 **第一項** 令和四年四月一日前に開始した連結事業年度（旧法人税法第二条第十二号の七に規定する連結子法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同日前に開始した連結事業年度を含む。）終了の日の属する課税期間については、第七条の規定による改正前の消費税法（次項において「四年旧消費税法」という。）第四十五条の二の規定は、なおその効力を有する。 suppl-5021-8/art-47/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-1 With regard to the taxable period that includes the last day of a consolidated business year that began before April 1, 2022 (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Former Corporation Tax Act began before that day), the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "2022 Former Consumption Tax Act" in the following paragraph) remain in force. machine translation, not official **第二項** 四年旧消費税法第四十五条の二第二項の規定の適用を受ける法人が、附則第三十四条の規定により、新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなされる場合には、令和四年三月三十一日以後最初に終了する連結事業年度終了の日の翌日において当該法人の第七条の規定による改正後の消費税法第四十五条の二第一項の届出書が提出されたものとみなす。 suppl-5021-8/art-47/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-2 In the case where a corporation to which Article 45-2, paragraph (2) of the 2022 Former Consumption Tax Act applies is deemed, pursuant to Article 34 of the Supplementary Provisions, to have had the deadline for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended, the written notification under Article 45-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 7 is deemed to have been submitted by that corporation on the day following the last day of the first consolidated business year to end on or after March 31, 2022. machine translation, not official ### 第百三十八条（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） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. caption: machine translation, not official suppl-5021-8/art-138 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-138 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138 **第一項** suppl-5021-8/art-138/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-1 **第四項** 新平成三十年改正法附則第四十四条第六項の規定は、消費税法第二条第一項第四号に規定する事業者の令和四年三月三十一日以後に終了する同項第十三号に規定する事業年度終了の日の属する同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。）について適用する。 suppl-5021-8/art-138/par-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-138/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-4 The provisions of Article 44, paragraph (6) of the Supplementary Provisions of the new 2018 Amendment Act apply to 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) that includes the last day of a business year prescribed in Article 2, paragraph (1), item (xiii) of that Act ending on or after March 31, 2022, of a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act. machine translation, not official ### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5021-8/art-171 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-171 **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並びに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及びこの附則の規定によりなおその効力を有す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-5021-8/art-171/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-171/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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百七十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5021-8/art-172 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-172 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-172 **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-5021-8/art-172/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-172/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-5021-8/art-1/par-1/item-1/sub-1: 附則第四十四条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5021-8/art-44 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44 - suppl-5021-8/art-1/par-1/item-4/sub-2: 附則第四十三条 → 消費税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-5021-8/art-43 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43 - suppl-5021-8/art-1/par-1/item-5/sub-2: 附則第四十七条 → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-5021-8/art-47 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47 - suppl-5021-8/art-1/par-1/item-5/sub-4: 附則第百三十八条第一項から第四項まで → 消費税法 附則第百三十八条第一項 (Supplementary Provisions, Article 138, paragraph (1)), suppl-5021-8/art-138/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-1 - suppl-5021-8/art-1/par-1/item-5/sub-4: 附則第百三十八条第一項から第四項まで → 消費税法 附則第百三十八条第四項 (Supplementary Provisions, Article 138, paragraph (4)), suppl-5021-8/art-138/par-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-138/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-4 - suppl-5021-8/art-42/par-1: 附則第四十六条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5021-8/art-46 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46 - suppl-5021-8/art-42/par-1: 第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2 - suppl-5021-8/art-42/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-5021-8/art-42/par-1: 附則第四十四条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5021-8/art-44 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44 - suppl-5021-8/art-42/par-1: 消費税法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-5021-8/art-42/par-1: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3 - suppl-5021-8/art-43/par-1: 新消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-5021-8/art-43/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-5021-8/art-43/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-5021-8/art-43/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-5021-8/art-43/par-1: 附則第四十七条 → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-5021-8/art-47 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47 - suppl-5021-8/art-44/par-1: 新消費税法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10 - suppl-5021-8/art-44/par-1: この条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5021-8/art-44 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44 - suppl-5021-8/art-44/par-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - suppl-5021-8/art-44/par-1: 附則第四十六条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5021-8/art-46 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46 - suppl-5021-8/art-44/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2 - suppl-5021-8/art-44/par-1: 附則第四十六条第二項 → 消費税法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-5021-8/art-46/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 - suppl-5021-8/art-44/par-1: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 - suppl-5021-8/art-44/par-1: 消費税法第三十条第二項 → 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-5021-8/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-5021-8/art-44/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-1 - suppl-5021-8/art-44/par-2: 新消費税法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10 - suppl-5021-8/art-45/par-1: 新消費税法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - suppl-5021-8/art-45/par-1: 第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2 - suppl-5021-8/art-45/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-5021-8/art-45/par-1: 附則第四十七条 → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-5021-8/art-47 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47 - suppl-5021-8/art-46/par-1: 新消費税法別表第一第十三号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-5021-8/art-46/par-1: 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-5021-8/art-46/par-1: この条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-5021-8/art-46 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46 - suppl-5021-8/art-46/par-2: 新消費税法別表第一第十三号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-5021-8/art-46/par-2: この項 → 消費税法 附則第四十六条第二項 (Supplementary Provisions, Article 46, paragraph (2)), suppl-5021-8/art-46/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 - suppl-5021-8/art-46/par-2: 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-5021-8/art-46/par-2: 同法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-16 - suppl-5021-8/art-46/par-2: 同法第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1 - suppl-5021-8/art-46/par-2: 同条 → 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-5021-8/art-47/par-1: 次項 → 消費税法 附則第四十七条第二項 (Supplementary Provisions, Article 47, paragraph (2)), suppl-5021-8/art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-2 - suppl-5021-8/art-47/par-2: 消費税法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - suppl-5021-8/art-138/par-4: 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-5021-8/art-138/par-4: 同項第十三号 → 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-5021-8/art-138/par-4: 同法第十九条第一項 → 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-5021-8/art-138/par-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-5021-8/art-138/par-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-5021-8/art-171/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5021-8/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1 - suppl-5021-8/art-171/par-1: この条 → 消費税法 附則第百七十一条 (Supplementary Provisions, Article 171), suppl-5021-8/art-171 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-171 ## 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一号イ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-1/sub-1 - 消費税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4/sub-2 - 消費税法 附則第一条第一項第五号ホ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-2 - 消費税法 附則第一条第一項第五号ネ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-4 - 消費税法 附則第四十二条第一項（高額特定資産を取得した場合等の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-42/par-1 - 消費税法 附則第四十三条第一項（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43/par-1 - 消費税法 附則第四十四条第一項（居住用賃貸建物の仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-1 - 消費税法 附則第四十四条第二項（居住用賃貸建物の仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44/par-2 - 消費税法 附則第四十五条第一項（法人の確定申告書の提出期限の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45/par-1 - 消費税法 附則第四十六条第一項（非課税とされる住宅の貸付けに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-1 - 消費税法 附則第四十六条第二項（非課税とされる住宅の貸付けに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 - 消費税法 附則第四十七条第一項（連結法人の確定申告書の提出期限の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-1 - 消費税法 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-171/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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-063, 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