第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of October 1, 2026; 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、令和八年十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 of Article 4 of the Supplementary Provisions: April 1, 2027;
附則第四条の規定 令和九年四月一日
the provisions of Article 5 of the Supplementary Provisions: October 1, 2027;
附則第五条の規定 令和九年十月一日
the provisions of Article 1 (excluding, in Article 1, the provisions amending Article 5, paragraph (1), item (i) of the Regulation for Enforcement of the Consumption Tax Act, the provisions amending item (ii) of that paragraph, the provisions amending Article 15-3 of that Regulation, and the provisions amending Article 18 of that Regulation): April 1, 2028;
第一条の規定（同条中消費税法施行規則第五条第一項第一号の改正規定、同項第二号の改正規定、同令第十五条の三の改正規定及び同令第十八条の改正規定を除く。） 令和十年四月一日
the provisions amending Article 15-3 of the Regulation for Enforcement of the Consumption Tax Act in Article 1 and the provisions of Article 3 of the Supplementary Provisions: the day following the day on which three months have elapsed, counting from the date of enforcement of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025);
第一条中消費税法施行規則第十五条の三の改正規定及び附則第三条の規定 盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）の施行の日から起算して三月を経過する日の翌日
the provisions amending Article 18 of the Regulation for Enforcement of the Consumption Tax Act in Article 1: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025).
第一条中消費税法施行規則第十八条の改正規定 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）の施行の日