# 消費税法 / Consumption Tax Act — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（非課税とされる住宅の貸付けに関する経過措置） — address `suppl-5021-8/art-46` - 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/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46 - 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 --- ## Cites - 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 --- ## 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-20261013T073630-063, 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