Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十八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 provision amending Article 8 of the Consumption Tax Act in Article 5: May 1, 2016;
第五条中消費税法第八条の改正規定 平成二十八年五月一日
Omitted
略
the following provisions: January 1, 2017;
次に掲げる規定 平成二十九年一月一日
Omitted
略
the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act in Article 5, and the provisions of Article 33 of the Supplementary Provisions;
第五条中消費税法第四条の改正規定及び同法第六十二条の改正規定並びに附則第三十三条の規定
Omitted
略
the provisions of Article 40, paragraph (3) of the Supplementary Provisions: July 1, 2019;
附則第四十条第三項の規定 令和元年七月一日
the following provisions: October 1, 2019;
次に掲げる規定 令和元年十月一日
Omitted
略
the provisions of Articles 34 through 39 and Article 40 (excluding paragraph (3)) of the Supplementary Provisions;
附則第三十四条から第三十九条まで及び第四十条（第三項を除く。）の規定
the provisions of Articles 44 and 45 of the Supplementary Provisions: October 1, 2021;
the provisions of Article 51-2, paragraph (5) of the Supplementary Provisions: April 1, 2023;
附則第五十一条の二第五項の規定 令和五年四月一日
the following provisions: October 1, 2023;
次に掲げる規定 令和五年十月一日
the provisions of Article 5 (excluding, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 4 of that Act, the provision amending Article 8 of that Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Article 62 of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2023 amendment provisions" in Article 44, paragraph (1), Article 52, paragraph (1) and Article 128-2 of the Supplementary Provisions), and the provisions of Articles 46 through 51, Article 51-2 (excluding paragraph (5)), Articles 52 through 53-2 and Article 161 of the Supplementary Provisions;
第五条の規定（同条中消費税法第二条第四項の改正規定、同法第四条の改正規定、同法第八条の改正規定、同法第九条第五項の改正規定、同条第七項の改正規定、同法第十二条の三の次に一条を加える改正規定、同法第十五条第六項の改正規定（「第十二条の三」を「第十二条の四」に改める部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定（「第五十七条」の下に「から第五十七条の三まで」を加える部分を除く。）、同法第三十七条の改正規定、同法第三十七条の二の改正規定、同法第五十七条第一項の改正規定、同法第六十二条の改正規定、同法別表第一第四号イの改正規定（「（別表第二」を「（同表」に改める部分に限る。）及び同表第十二号の改正規定（「別表第二」を「別表第二の二」に改める部分を除く。）を除く。）（附則第四十四条第一項、第五十二条第一項及び第百二十八条の二において「五年改正規定」という。）並びに附則第四十六条から第五十一条まで、第五十一条の二（第五項を除く。）、第五十二条から第五十三条の二まで及び第百六十一条の規定
Omitted
略
in Article 18, the provision amending Article 35 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), the provision amending Article 36, paragraph (1) of the Supplementary Provisions of that Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of that Act, and the provisions of Article 153 of the Supplementary Provisions;
第十八条中所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十五条の改正規定、同法附則第三十六条第一項の改正規定及び同法附則第三十八条から第四十条までの改正規定並びに附則第百五十三条の規定
the provisions of Article 51-3 of the Supplementary Provisions: October 1, 2026;
附則第五十一条の三の規定 令和八年十月一日