# 消費税法 / Consumption Tax Act — 第七十八条 (Supplementary Provisions, Article 78) - 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: 第七十八条 (Supplementary Provisions, Article 78)（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） — address `suppl-5041-4/art-78` - 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/art-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5041-4/art-78 - 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) caption: machine translation, not official 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 **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。 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 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. machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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