第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of April 1, 2023; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
この省令は、令和五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, paragraph (9) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 6-2, paragraph (1), item (v) and paragraph (2) of that Regulation, the provisions amending Article 7, paragraph (1) of that Regulation, the provisions amending each of the items of Article 10, paragraph (1) and Article 10, paragraph (3), item (iii), Article 10-2, paragraph (8), item (iv), and Article 10-3, paragraph (1), item (iii) of that Regulation, the provisions amending Article 10-8 of that Regulation, and the provisions amending Article 10-9 of that Regulation: May 1, 2023;
第一条中消費税法施行規則第六条第九項の改正規定、同令第六条の二第一項第五号及び第二項の改正規定、同令第七条第一項の改正規定、同令第十条第一項各号及び第三項第三号、第十条の二第八項第四号並びに第十条の三第一項第三号の改正規定、同令第十条の八の改正規定並びに同令第十条の九の改正規定 令和五年五月一日
the provisions of Article 3: October 1, 2023.
第三条の規定 令和五年十月一日