Supplementary Provisions, Article 1Effective Date, etc.
第一条（施行期日等）
This Act comes into effect as of the date of promulgation, and applies to consumption tax on the transfer, etc. of assets carried out by a business operator in Japan on or after April 1, 1989, on taxable purchases made by a business operator in Japan on or after that day, and on foreign goods taken out of a bonded area on or after that day.
Notwithstanding the provisions of the preceding paragraph, the provisions of this Act listed in the following items come into effect as of the dates specified respectively in those items:
前項の規定にかかわらず、この法律のうち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 22, paragraphs (1) and (2), Article 23, paragraphs (1) and (2), and Article 24, paragraphs (1) and (2) of the Supplementary Provisions: March 1, 1989;
附則第二十二条第一項及び第二項、第二十三条第一項及び第二項並びに第二十四条第一項及び第二項の規定 平成元年三月一日
the provisions of Article 20, Article 21, Article 22, paragraph (3), Article 23, paragraphs (3) and (4), Article 24, paragraph (3), Article 25, paragraphs (2) through (4), Articles 27 through 29, Articles 31 through 45, and Article 46 (limited to the provision amending Article 24, paragraph (3), item (ii) of the Customs Act) of the Supplementary Provisions, Articles 48 through 51 and Article 52 (excluding the provision amending the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods by deleting Article 14 of that Act) of the Supplementary Provisions, and Articles 53 through 67 of the Supplementary Provisions: April 1, 1989.
附則第二十条、第二十一条、第二十二条第三項、第二十三条第三項及び第四項、第二十四条第三項、第二十五条第二項から第四項まで、第二十七条から第二十九条まで、第三十一条から第四十五条まで、第四十六条（関税法第二十四条第三項第二号の改正規定に限る。）、附則第四十八条から第五十一条まで、第五十二条（輸入品に対する内国消費税の徴収等に関する法律第十四条を削る改正規定を除く。）並びに附則第五十三条から第六十七条までの規定 平成元年四月一日