# 消費税法 / Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（消費税法の一部改正に伴う経過措置） — address `suppl-5031-11/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-5031-11/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12 - 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-5031-11/art-12 · https://japanlaw.org/ja/consumption-tax-act/suppl-5031-11/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12 **第一項** 第四条の規定による改正後の消費税法第五十九条の二第一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する消費税について適用する。 suppl-5031-11/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5031-11/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12/par-1 The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 4 apply to consumption tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including the deadline deemed to be that statutory tax return due date under Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is filed) arrives on or after January 1, 2022. machine translation, not official --- ## Cites - suppl-5031-11/art-12/par-1: 消費税法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-1 - suppl-5031-11/art-12/par-1: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7 - suppl-5031-11/art-12/par-1: 同法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2 - suppl-5031-11/art-12/par-1: 同法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5/sub-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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-064, 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