第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2015; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、平成二十七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。
the provisions amending Article 9, paragraph (1), item (iii) of the Order for Enforcement of the Consumption Tax Act in Article 1: May 1, 2015;
第一条中消費税法施行令第九条第一項第三号の改正規定 平成二十七年五月一日
the provisions of Article 1 (excluding the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 9, paragraph (1), item (iii) of that Order, the provisions amending Article 14-2 of that Order, the provisions amending Article 16, item (i) of that Order, the provisions amending Article 18 of that Order, the provisions adding three Articles after Article 18 of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order), the provisions of the following Article, and the provisions of Article 4, Article 5, paragraph (1) and Articles 6 through 11 of these Supplementary Provisions: October 1, 2015;
the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 14-2, paragraph (3), item (ii) of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order, and the provisions of Article 5, paragraph (2) of these Supplementary Provisions: April 1, 2016.
第一条中消費税法施行令第二条の次に一条を加える改正規定、同令第十四条の二第三項第二号の改正規定、同令第四十二条第一項第二号の改正規定及び同令第四十三条第一号の改正規定並びに附則第五条第二項の規定 平成二十八年四月一日