This text is not in force yetIt on 1 September 2027, in 10 months

Regulation for Enforcement of the Consumption Tax Act

消費税法施行規則（しょうひぜいほうせこうきそく）

Supplementary Provisions

The law as Ministerial Order Partially Amending the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 30 of 2026) leaves it, with the words it changes marked.

See the list of changes The text in force today On e-Gov

The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.

New wording Show removed words Before and after

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Supplementary ProvisionsAdded

No English for this provision yet.

令和八年三月三一日財務省令第三〇号

Supplementary Provisions, paragraph (1)（施行期日）Added

This Ministerial Order comes into effect as of September 1, 2027.

この省令は、令和九年九月一日から施行する。

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