第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items:
この省令は、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 1 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 2 of that Regulation, the provisions amending Article 5, paragraph (1), item (iv), (a) of that Regulation, the provisions amending Article 12 of that Regulation, the provisions amending Article 21, paragraph (2), item (i) of that Regulation, the provisions amending Article 22, paragraph (3), item (i) of that Regulation, and the provisions amending Article 27, paragraph (1) of that Regulation, the provisions amending Article 2, paragraph (2) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act in Article 2, and the provisions amending Article 2, paragraph (3) of the Supplementary Provisions of that Ministerial Order (excluding the part replacing "8/108" with "10/110"), and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2015;
第一条中消費税法施行規則第一条の改正規定、同令第二条の改正規定、同令第五条第一項第四号イの改正規定、同令第十二条の改正規定、同令第二十一条第二項第一号の改正規定、同令第二十二条第三項第一号の改正規定及び同令第二十七条第一項の改正規定並びに第二条中消費税法施行規則の一部を改正する省令附則第二条第二項の改正規定及び同条第三項の改正規定（「百八分の八」を「百十分の十」に改める部分を除く。）並びに次条及び附則第三条の規定 平成二十七年十月一日
the provisions amending Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act in Article 2 (limited to the part replacing "8/108" with "10/110"), and the provisions of Article 4 of the Supplementary Provisions: October 1, 2019.
第二条中消費税法施行規則の一部を改正する省令附則第二条第三項の改正規定（「百八分の八」を「百十分の十」に改める部分に限る。）及び附則第四条の規定 令和元年十月一日