第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2016; 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。
the provisions in Article 1 amending Article 18 of the Order for Enforcement of the Consumption Tax Act (excluding the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (limited to the portion amending "goods used for ordinary daily life prescribed in the preceding paragraph" to "tax-exempt goods"), the provisions amending paragraph (6) of that Article (limited to the portion amending "goods" to "tax-exempt goods"), the provisions amending paragraph (5) of that Article (excluding the portion that makes paragraph (5) of that Article paragraph (6) of that Article) and the provisions amending paragraph (4) of that Article (excluding the portion that makes paragraph (4) of that Article paragraph (5) of that Article)), the provisions amending Article 18-2 of that Order (excluding the provisions amending paragraph (2) of that Article) and the provisions amending Article 18-3, paragraph (1) of that Order (excluding the portion amending "goods" to "tax-exempt goods"): May 1, 2016;
第一条中消費税法施行令第十八条の改正規定（同条第一項の改正規定、同条第二項の改正規定（「前項に規定する通常生活の用に供する物品」を「免税対象物品」に改める部分に限る。）、同条第六項の改正規定（「物品」を「免税対象物品」に改める部分に限る。）、同条第五項の改正規定（同項を同条第六項とする部分を除く。）及び同条第四項の改正規定（同項を同条第五項とする部分を除く。）を除く。）、同令第十八条の二の改正規定（同条第二項の改正規定を除く。）及び同令第十八条の三第一項の改正規定（「物品に」を「免税対象物品に」に改める部分を除く。） 平成二十八年五月一日
the provisions of Article 2 and the provisions of Article 18 of the Supplementary Provisions: January 1, 2017;
第二条の規定及び附則第十八条の規定 平成二十九年一月一日
the provisions of the following Article through Article 16 of the Supplementary Provisions: October 1, 2019.
次条から附則第十六条までの規定 令和元年十月一日