# 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-5081-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5081-12
- 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.

---

## 附　則 令和八年三月三一日法律第一二号
<sup>suppl-5081-12 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1</sup>

**第一項**  この法律は、令和八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-5081-12/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1</sup>
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5081-12/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第十四条の規定（同条中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）附則第四十四条の改正規定を除く。）及び附則第九十条の規定　令和八年十月一日
  <sup>suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-3</sup>
  the provisions of Article 14 (excluding the provisions in that Article amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)) and the provisions of Article 90 of the Supplementary Provisions: October 1, 2026;
  <sup>machine translation, not official</sup>

  **四及び五**  略
  <sup>suppl-5081-12/art-1/par-1/item-4-to-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-4-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和九年四月一日
  <sup>suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2027;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  附則第二十条第二項から第五項までの規定
    <sup>suppl-5081-12/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-6/sub-2</sup>
    the provisions of Article 20, paragraphs (2) through (5) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和九年十月一日
  <sup>suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-7</sup>
  the following provisions: October 1, 2027;
  <sup>machine translation, not official</sup>

    **イからヘまで**  略
    <sup>suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ト**  附則第二十一条の規定
    <sup>suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-7/sub-2</sup>
    the provisions of Article 21 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **八**  略
  <sup>suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　令和十年四月一日
  <sup>suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9</sup>
  the following provisions: April 1, 2028;
  <sup>machine translation, not official</sup>

    **イ**  第三条の規定（同条中消費税法別表第二第十一号ロの改正規定を除く。）並びに附則第十七条から第十九条まで及び第二十条第一項の規定
    <sup>suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9/sub-1</sup>
    the provisions of Article 3 (excluding, in that Article, the provision amending Appended Table 2, item (xi), (b) of the Consumption Tax Act), and the provisions of Articles 17 through 19 and Article 20, paragraph (1) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロからニまで**  略
    <sup>suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9/sub-2</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第十四条中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）附則第四十四条の改正規定
    <sup>suppl-5081-12/art-1/par-1/item-9/sub-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9/sub-3</sup>
    the provision in Article 14 amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
    <sup>machine translation, not official</sup>

### 第九十条（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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-90 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90</sup>

**第一項**  第十四条の規定による改正後の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。次項及び第三項において「新二十八年改正法」という。）附則第五十一条の二第六項の規定は、令和八年十月一日以後に終了する特例対象課税期間（同項に規定する特例対象課税期間をいう。以下この項において同じ。）から適用し、同日前に終了する特例対象課税期間については、なお従前の例による。
<sup>suppl-5081-12/art-90/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-1</sup>
The provisions of Article 51-2, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; referred to as the "New 2016 Amendment Act" in the following paragraph and paragraph (3)) as amended by the provisions of Article 14 apply from the special-rule taxable periods (meaning special-rule taxable periods prescribed in that paragraph; the same applies hereinafter in this paragraph) that end on or after October 1, 2026, and the provisions then in force continue to govern special-rule taxable periods that end before that day.
<sup>machine translation, not official</sup>

**第二項**  令和八年十月一日から令和十年三月三十一日までの間における新二十八年改正法附則第五十一条の三第一項及び第二項の規定の適用については、同項中「特定少額資産の譲渡（消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。以下この項において同じ。）に該当するもの及び同法」とあるのは「消費税法」と、「（特定少額資産の譲渡に係るものを除く。）の合計額」とあるのは「の合計額」とする。
<sup>suppl-5081-12/art-90/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-2</sup>
For the application of the provisions of Article 51-3, paragraphs (1) and (2) of the Supplementary Provisions of the New 2016 Amendment Act during the period from October 1, 2026 to March 31, 2028, the phrase "those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and that Act" in paragraph (2) of that Article is deemed to be replaced with "the Consumption Tax Act", and the phrase "(excluding those pertaining to a transfer of specified low-value assets), the total amount" is deemed to be replaced with "the total amount".
<sup>machine translation, not official</sup>

**第三項**  新二十八年改正法附則第五十二条第一項（同項に規定する控除対象課税仕入れに係る部分に限る。）の規定は、令和八年十月一日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下この項において同じ。）から適用し、同日前に開始した課税期間については、なお従前の例による。
<sup>suppl-5081-12/art-90/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-3</sup>
The provisions of Article 52, paragraph (1) of the Supplementary Provisions of the New 2016 Amendment Act (limited to the portion pertaining to deductible taxable purchases prescribed in that paragraph) apply from the taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be a single taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this paragraph) that begin on or after October 1, 2026, and the provisions then in force continue to govern taxable periods that began before that day.
<sup>machine translation, not official</sup>

### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-99 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-99 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-99</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及び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-5081-12/art-99/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-99/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; the same applies hereinafter 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, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-100 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-100 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-100</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-5081-12/art-100/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-100/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-100/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-5081-12/art-1/par-1/item-3: 附則第九十条 → 消費税法 附則第九十条 (Supplementary Provisions, Article 90), suppl-5081-12/art-90 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90
- suppl-5081-12/art-90/par-1: 次項 → 消費税法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-5081-12/art-90/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-2
- suppl-5081-12/art-90/par-1: 第三項 → 消費税法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-5081-12/art-90/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-3
- suppl-5081-12/art-90/par-1: 附則第五十一条の二第六項 → 消費税法 附則第五十一条の二第六項 (Supplementary Provisions, Article 51-2, paragraph (6)), suppl-4281-15/art-51-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- suppl-5081-12/art-90/par-1: この項 → 消費税法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-5081-12/art-90/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-1
- suppl-5081-12/art-90/par-2: 新二十八年改正法附則第五十一条の三第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-5081-12/art-90/par-2: 第二項 → 消費税法 附則第五十一条の三第二項 (Supplementary Provisions, Article 51-3, paragraph (2)), suppl-4281-15/art-51-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-2
- suppl-5081-12/art-90/par-3: 新二十八年改正法附則第五十二条第一項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-5081-12/art-90/par-3: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1
- suppl-5081-12/art-90/par-3: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2
- suppl-5081-12/art-90/par-3: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4
- suppl-5081-12/art-90/par-3: この項 → 消費税法 附則第九十条第三項 (Supplementary Provisions, Article 90, paragraph (3)), suppl-5081-12/art-90/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-90/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-3
- suppl-5081-12/art-99/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5081-12/art-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1
- suppl-5081-12/art-99/par-1: この条 → 消費税法 附則第九十九条 (Supplementary Provisions, Article 99), suppl-5081-12/art-99 — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-99 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-99

## Cited by

4 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（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-3
- 消費税法 附則第九十条第一項（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-5081-12/art-90/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-1
- 消費税法 附則第九十条第三項（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-5081-12/art-90/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90/par-3
- 消費税法 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-99/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-20261013T073630-068, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-069, 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