第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of April 1, 2021; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
この省令は、令和三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 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 15-4, paragraph (1), item (i), (h) of that Regulation, the provisions amending item (ii) of that paragraph, and the provisions amending Article 16, paragraph (2) of that Regulation, and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2021;
the provisions amending Article 7, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10-6, paragraph (2) of that Regulation, the provisions amending Article 15-4, paragraph (3) of that Regulation, the provisions amending Article 23-4, paragraph (1) of that Regulation, the provisions amending paragraph (6) of that Article, and the provisions adding two Articles after Article 27 of that Regulation, and the provisions amending Article 2 (including its heading) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. in Article 2: January 1, 2022.
第一条中消費税法施行規則第七条第二項の改正規定、同令第十条の六第二項の改正規定、同令第十五条の四第三項の改正規定、同令第二十三条の四第一項の改正規定、同条第六項の改正規定及び同令第二十七条の次に二条を加える改正規定並びに第二条中消費税法施行規則等の一部を改正する省令附則第二条（見出しを含む。）の改正規定 令和四年一月一日