第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of the date specified by Cabinet Order within the period up to April 1 of the year following the year that includes the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012); provided, however, that the provisions of the following Article and Article 14 of the Supplementary Provisions come into effect as of the date of promulgation.
この法律は、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第一条第二号に掲げる規定の施行の日の属する年の翌年の四月一日までの間において政令で定める日から施行する。ただし、次条及び附則第十四条の規定は、公布の日から施行する。