第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2020; 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、令和二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。
Article 6 of the Supplementary Provisions (limited to the provision amending Article 3, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016)) and Article 7 of the Supplementary Provisions: June 1, 2020;
附則第六条（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第三条第一項の改正規定に限る。）及び第七条の規定 令和二年六月一日
the provision amending Article 28, paragraph (1) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 50, paragraph (2) of that Order, the provision adding one Article after that Article, and the provision adding three Articles after Article 53 of that Order: October 1, 2020;
第一条中消費税法施行令第二十八条第一項の改正規定、同令第五十条第二項の改正規定、同条の次に一条を加える改正規定及び同令第五十三条の次に三条を加える改正規定 令和二年十月一日
the provision amending Article 18 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, and the provision amending Article 18-5 of that Order (including its heading), and the provisions of the following Article: October 1, 2021;
第一条中消費税法施行令第十八条の改正規定、同令第十八条の二の改正規定及び同令第十八条の五（見出しを含む。）の改正規定並びに次条の規定 令和三年十月一日
the provision amending the heading of Article 40 of the Order for Enforcement of the Consumption Tax Act in Article 1: January 1, 2022;
第一条中消費税法施行令第四十条の見出しの改正規定 令和四年一月一日
the provision amending Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act in Article 1 and the provision amending Article 48, paragraph (2), item (i) of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
第一条中消費税法施行令第九条第四項の改正規定及び同令第四十八条第二項第一号の改正規定 情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日