# 消費税法 / Consumption Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（消費税法の一部改正に伴う経過措置） — address `suppl-5051-3/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20 - 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. --- ### 第二十条（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-5051-3/art-20 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20 **第一項** 第六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。）第八条第五項及び第六項の規定は、令和五年五月一日以後に行われる物品の譲渡（消費税法第八条第一項に規定する物品の譲渡をいう。以下この項において同じ。）に係る譲渡又は譲受け（新消費税法第八条第四項ただし書の承認を受けないでされる同項に規定する譲渡又は譲受けをいう。以下この項において同じ。）について適用し、同日前に行われた物品の譲渡に係る譲渡又は譲受けについては、なお従前の例による。 suppl-5051-3/art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/par-1 The provisions of Article 8, paragraphs (5) and (6) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 8, paragraph (4) of the New Consumption Tax Act that is made without the approval under the proviso to that paragraph; the same applies hereinafter in this paragraph) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 8, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods made before that date. machine translation, not official **第二項** 新消費税法第五十七条の四第三項の規定は、令和五年十月一日以後に国内において消費税法第二条第一項第四号に規定する事業者が行う新消費税法第五十七条の四第一項の規定の適用を受ける同項に規定する課税資産の譲渡等につき行う消費税法第三十八条第一項に規定する売上げに係る対価の返還等について適用する。 suppl-5051-3/art-20/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/par-2 The provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act made with respect to a taxable transfer, etc. of assets prescribed in Article 57-4, paragraph (1) of the New Consumption Tax Act to which the provisions of that paragraph apply and which a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act makes in Japan on or after October 1, 2023. machine translation, not official --- ## Cites - suppl-5051-3/art-20/par-1: この条 → 消費税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-5051-3/art-20 — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20 - suppl-5051-3/art-20/par-1: 第八条第五項 → 消費税法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-5 · https://japanlaw.org/l/363AC0000000108/art-8/par-5 - suppl-5051-3/art-20/par-1: 第六項 → 消費税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-6 · https://japanlaw.org/l/363AC0000000108/art-8/par-6 - suppl-5051-3/art-20/par-1: 消費税法第八条第一項 → 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-5051-3/art-20/par-1: この項 → 消費税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5051-3/art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/par-1 - suppl-5051-3/art-20/par-1: 新消費税法第八条第四項 → 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-5051-3/art-20/par-2: 新消費税法第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3 - suppl-5051-3/art-20/par-2: 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-5051-3/art-20/par-2: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - suppl-5051-3/art-20/par-2: 消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 ## Cited by 3 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-5051-3/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-1/sub-1 - 消費税法 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-2/sub-1 - 消費税法 附則第二十条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/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-20261013T073630-065, 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