# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十三条 (Supplementary Provisions, Article 133) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第百三十三条 (Supplementary Provisions, Article 133)（消費税の特例に関する経過措置） — address `suppl-4191-6/art-133` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133 - 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. --- ### 第百三十三条（消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax caption: machine translation, not official suppl-4191-6/art-133 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133 **第一項** 旧租税特別措置法第八十六条の四第一項に規定する普通乗用自動車で、同項に規定する期間内に国内において譲渡が行われたもの又は保税地域から引き取られたものに係る消費税については、なお従前の例による。 suppl-4191-6/art-133/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-1 The provisions then in force continue to govern consumption tax on standard passenger motor vehicles prescribed in Article 86-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were transferred in Japan or taken out of a bonded area within the period prescribed in that paragraph. machine translation, not official **第二項** 旧租税特別措置法第八十六条の五第一項に規定する事業者の同項に規定する期間内に終了した同項の課税期間に係る消費税については、なお従前の例による。 suppl-4191-6/art-133/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-2 The provisions then in force continue to govern consumption tax for a taxable period referred to in Article 86-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a business operator prescribed in that paragraph that ended within the period prescribed in that paragraph. machine translation, not official **第三項** 新租税特別措置法第八十六条の五の規定は、信託法施行日以後に効力が生ずる第六条の規定による改正後の消費税法第十五条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。 suppl-4191-6/art-133/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-3 The provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply to a trust subject to corporate taxation prescribed in Article 15, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 6 that becomes effective on or after the Trust Act Effective Date (for one that falls under a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date, and including one that falls under a new-law trust). machine translation, not official --- ## Cites - suppl-4191-6/art-133/par-3: 消費税法第十五条第一項 → e-Gov law 363AC0000000108, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号ル（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-2 - 租税特別措置法 附則第五十七条第一項（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57/par-1 - 租税特別措置法 附則第五十九条第一項（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-479, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-480, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07