Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和七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。
Omitted
略
the following provisions: November 1, 2026;
次に掲げる規定 令和八年十一月一日
the provisions of Article 5 amending Article 8 of the Consumption Tax Act, the provisions amending Article 27 (including its heading) of that Act, the provisions amending Article 59-2, paragraph (1) of that Act (limited to the part replacing "electronic or magnetic records and other" with "purchase record information and other") and the provisions amending Article 65, item (i) of that Act, and the provisions of Article 21 of the Supplementary Provisions;
第五条中消費税法第八条の改正規定、同法第二十七条（見出しを含む。）の改正規定、同法第五十九条の二第一項の改正規定（「電磁的記録その他の」を「購入記録情報その他の」に改める部分に限る。）及び同法第六十五条第一号の改正規定並びに附則第二十一条の規定
the following provisions: January 1, 2027;
次に掲げる規定 令和九年一月一日
Omitted
略
the provisions of Article 5 amending Article 59-2, paragraph (1) of the Consumption Tax Act (excluding the part replacing "electronic or magnetic records and other" with "purchase record information and other") and the provisions of Article 23 of the Supplementary Provisions;
第五条中消費税法第五十九条の二第一項の改正規定（「電磁的記録その他の」を「購入記録情報その他の」に改める部分を除く。）及び附則第二十三条の規定
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
次に掲げる規定 医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
Omitted
略
the provisions of Article 5 amending the table in Appended Table 3, item (i) of the Consumption Tax Act.
第五条中消費税法別表第三第一号の表の改正規定