第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
この省令は、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 amending Article 6 of the Regulation for Enforcement of the Consumption Tax Act in Article 1 (excluding the part relating to Article 6, paragraph (3) of that Regulation and the part relating to Article 6, paragraph (7) of that Regulation (excluding the part making Article 6, paragraph (7) of that Regulation Article 6, paragraph (9) of that Regulation)), the provisions amending Article 7 of that Regulation, the provisions adding one Article after Article 7 of that Regulation, the provisions adding one paragraph to Article 8 of that Regulation, the provisions amending Article 9, item (i) of that Regulation, the provisions amending Article 10 of that Regulation (excluding the part relating to Article 10, paragraph (1), item (i), (a) and item (ii), (a) of that Regulation and the part relating to Article 10, paragraph (3), item (i) of that Regulation), the provisions amending Article 10-2 of that Regulation (excluding the part relating to Article 10-2, paragraph (1), item (i) of that Regulation and the part relating to Article 10-2, paragraph (3), item (i) of that Regulation), the provisions amending Article 10-3 of that Regulation (excluding the part relating to Article 10-3, paragraph (1), item (i) of that Regulation and the part relating to Article 10-3, paragraph (2), item (i) of that Regulation), and the provisions amending Article 29 of that Regulation, and the provisions of Article 3 of the Supplementary Provisions: May 1, 2016;
第一条中消費税法施行規則第六条の改正規定（同条第三項に係る部分及び同条第七項に係る部分（同項を同条第九項とする部分を除く。）を除く。）、同令第七条の改正規定、同条の次に一条を加える改正規定、同令第八条に一項を加える改正規定、同令第九条第一号の改正規定、同令第十条の改正規定（同条第一項第一号イ及び第二号イに係る部分並びに同条第三項第一号に係る部分を除く。）、同令第十条の二の改正規定（同条第一項第一号に係る部分及び同条第三項第一号に係る部分を除く。）、同令第十条の三の改正規定（同条第一項第一号に係る部分及び同条第二項第一号に係る部分を除く。）及び同令第二十九条の改正規定並びに附則第三条の規定 平成二十八年五月一日
the following provisions: January 1, 2017;
次に掲げる規定 平成二十九年一月一日
the provisions amending Article 10, paragraph (1), item (i), (a) and item (ii), (a) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10, paragraph (3), item (i) of that Regulation, the provisions amending Article 10-2, paragraph (1), item (i) of that Regulation, the provisions amending Article 10-2, paragraph (3), item (i) of that Regulation, the provisions amending Article 10-3, paragraph (1), item (i) of that Regulation, the provisions amending Article 10-3, paragraph (2), item (i) of that Regulation, the provisions amending Article 10-5, paragraph (1), item (i) and paragraph (3), item (i), and Article 10-6, paragraph (1), item (i) and paragraph (3), item (i) of that Regulation, the provisions amending Article 13, paragraph (1), item (i) and paragraph (3), item (i) of that Regulation, the provisions amending Article 15, paragraph (1), item (i) and paragraph (2), item (i) of that Regulation, the provisions amending Article 17, paragraph (1), item (i) of that Regulation, the provisions amending Article 17, paragraph (2), item (i) of that Regulation, the provisions amending Article 17, paragraph (4), item (i), (a) and item (ii), (a) of that Regulation, and the provisions amending Article 17-2, item (i), (a) and item (ii), (a), and Article 20-2, paragraph (1), item (i) and paragraph (2), item (i) of that Regulation, and the provisions of Article 4 of the Supplementary Provisions;
第一条中消費税法施行規則第十条第一項第一号イ及び第二号イの改正規定、同条第三項第一号の改正規定、同令第十条の二第一項第一号の改正規定、同条第三項第一号の改正規定、同令第十条の三第一項第一号の改正規定、同条第二項第一号の改正規定、同令第十条の五第一項第一号及び第三項第一号並びに第十条の六第一項第一号及び第三項第一号の改正規定、同令第十三条第一項第一号及び第三項第一号の改正規定、同令第十五条第一項第一号及び第二項第一号の改正規定、同令第十七条第一項第一号の改正規定、同条第二項第一号の改正規定、同条第四項第一号イ及び第二号イの改正規定並びに同令第十七条の二第一号イ及び第二号イ並びに第二十条の二第一項第一号及び第二項第一号の改正規定並びに附則第四条の規定
the provisions of Article 2 and the provisions of Article 5 of the Supplementary Provisions;
第二条の規定及び附則第五条の規定
the provisions of Articles 6 through 12 of the Supplementary Provisions: October 1, 2019.
附則第六条から第十二条までの規定 令和元年十月一日