# 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-5041-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5041-4
- 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 令和四年三月三一日法律第四号
<sup>suppl-5041-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1</sup>

**第一項**  この法律は、令和四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。
<sup>suppl-5041-4/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5041-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和五年一月一日
  <sup>suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2023;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第七条中消費税法第二十条第三号の改正規定、同法第二十一条の改正規定及び同法第二十五条（見出しを含む。）の改正規定並びに附則第十九条第二項及び第三項の規定
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 7 amending Article 20, item (iii) of the Consumption Tax Act, the provisions amending Article 21 of that Act and the provisions amending Article 25 (including its heading) of that Act, and the provisions of Article 19, paragraphs (2) and (3) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和五年四月一日
  <sup>suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-4</sup>
  The provisions listed below: April 1, 2023
  <sup>machine translation, not official</sup>

    **イ**  第七条中消費税法第八条の改正規定（同条第十項を同条第十一項とし、同条第九項の次に一項を加える部分を除く。）及び附則第十九条第一項の規定
    <sup>suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-4/sub-1</sup>
    the provisions of Article 7 amending Article 8 of the Consumption Tax Act (excluding the part that makes paragraph (10) of that Article into paragraph (11) and adds one paragraph after paragraph (9)) and the provisions of Article 19, paragraph (1) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

### 第十九条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-19 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19</sup>

**第一項**  第七条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第八条第一項から第四項まで、第六項及び第八項の規定は、令和五年四月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この項において同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
<sup>suppl-5041-4/art-19/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1</sup>
The provisions of Article 8, paragraphs (1) through (4), (6) and (8) of the Consumption Tax Act as amended by the provisions of Article 7 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after April 1, 2023, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.
<sup>machine translation, not official</sup>

**第二項**  新消費税法第二十一条第一項及び第二項の規定は、令和五年一月一日以後の同条第一項又は第二項の規定によるこれらの規定に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の変更について適用し、同日前の第七条の規定による改正前の消費税法（次項において「旧消費税法」という。）第二十一条第一項から第三項までの規定によるこれらの規定に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の変更については、なお従前の例による。
<sup>suppl-5041-4/art-19/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-2</sup>
The provisions of Article 21, paragraphs (1) and (2) of the New Consumption Tax Act apply to a change, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a change, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under Article 21, paragraphs (1) through (3) of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "Former Consumption Tax Act" in the following paragraph).
<sup>machine translation, not official</sup>

**第三項**  新消費税法第二十五条の規定は、令和五年一月一日以後の同条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動について適用し、同日前の旧消費税法第二十五条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動については、なお従前の例による。
<sup>suppl-5041-4/art-19/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-3</sup>
The provisions of Article 25 of the New Consumption Tax Act apply to a relocation, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a relocation, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in Article 25 of the Former Consumption Tax Act.
<sup>machine translation, not official</sup>

### 第七十八条（平成二十八年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. (Act No. 15 of 2016)
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-78 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-78 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-78</sup>

**第一項**  施行日前にされた所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この条において「平成二十八年改正法」という。）附則第四十四条第一項本文の規定によりその例によるものとされる第二十条の規定による改正前の平成二十八年改正法第五条の規定による改正後の消費税法（以下この条において「五年旧消費税法」という。）第五十七条の二第二項の申請であって、この法律の施行の際、平成二十八年改正法附則第四十四条第三項前段の規定によりその例によるものとされる五年旧消費税法第五十七条の二第五項の登録の拒否の処分がされていないものについての処分については、なお従前の例による。
<sup>suppl-5041-4/art-78/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-78/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-78/par-1</sup>
With regard to a disposition on an application under Article 57-2, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this Article referred to as the "2016 Amendment Act") as it was before amendment by the provisions of Article 20 (hereinafter in this Article referred to as the "2023 Former Consumption Tax Act") that was filed before the Effective Date and to which the provisions then in force apply pursuant to the main clause of Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, in the case where, at the time this Act comes into effect, no disposition refusing registration under Article 57-2, paragraph (5) of the 2023 Former Consumption Tax Act, to which the provisions then in force apply pursuant to the first sentence of Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act, has been made, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-98 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-98</sup>

**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。
<sup>suppl-5041-4/art-98/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-98/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第九十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-99 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-99 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-99</sup>

**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。
<sup>suppl-5041-4/art-99/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-99/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-99/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5041-4/art-1/par-1/item-3/sub-2: 附則第十九条第二項 → 消費税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-5041-4/art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-2
- suppl-5041-4/art-1/par-1/item-3/sub-2: 第三項 → 消費税法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-5041-4/art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-3
- suppl-5041-4/art-1/par-1/item-4/sub-1: 附則第十九条第一項 → 消費税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-5041-4/art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1
- suppl-5041-4/art-19/par-1: この条 → 消費税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5041-4/art-19 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19
- suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/art-8/par-2
- suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/art-8/par-3
- suppl-5041-4/art-19/par-1: 第八条第一項から第四項まで → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/art-8/par-4
- suppl-5041-4/art-19/par-1: 第六項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 · https://japanlaw.org/l/363AC0000000108/art-8/par-7
- suppl-5041-4/art-19/par-1: 第八項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 · https://japanlaw.org/l/363AC0000000108/art-8/par-9
- suppl-5041-4/art-19/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9
- suppl-5041-4/art-19/par-1: この項 → 消費税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-5041-4/art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1
- suppl-5041-4/art-19/par-2: 新消費税法第二十一条第一項 → 消費税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/art-21/par-1
- suppl-5041-4/art-19/par-2: 第二項 → 消費税法 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/art-21/par-2
- suppl-5041-4/art-19/par-2: 次項 → 消費税法 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-5041-4/art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-3
- suppl-5041-4/art-19/par-3: 新消費税法第二十五条 → 消費税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/consumption-tax-act/art-25 · https://japanlaw.org/l/363AC0000000108/art-25
- suppl-5041-4/art-78/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この条において「平成二十八年改正法」という。）附則第四十四条第一項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-5041-4/art-78/par-1: この条 → 消費税法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5041-4/art-78 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-78 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-78
- suppl-5041-4/art-78/par-1: 平成二十八年改正法附則第四十四条第三項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4281-15/art-44/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- suppl-5041-4/art-98/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5041-4/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1
- suppl-5041-4/art-98/par-1: この条 → 消費税法 附則第九十八条 (Supplementary Provisions, Article 98), suppl-5041-4/art-98 — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-98

## Cited by

6 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-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-3/sub-2
- 消費税法 附則第一条第一項第四号イ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-1/par-1/item-4/sub-1
- 消費税法 附則第十九条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-1
- 消費税法 附則第十九条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-19/par-2
- 消費税法 附則第七十八条第一項（平成二十八年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） — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-78/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-78/par-1
- 消費税法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-98/par-1

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## 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-20261013T073630-064, 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