第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2022; 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、令和四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 provision amending Article 18 (including its heading) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, the provision amending Article 18-3, paragraph (1) of that Order, and the provision amending Article 18-4 of that Order: April 1, 2023;
第一条中消費税法施行令第十八条（見出しを含む。）の改正規定、同令第十八条の二の改正規定、同令第十八条の三第一項の改正規定及び同令第十八条の四の改正規定 令和五年四月一日
the provision amending Article 71-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act in Article 1: January 1, 2024.
第一条中消費税法施行令第七十一条の二第三項の改正規定 令和六年一月一日