Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2022; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、令和四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 18 (including its heading) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, the provision amending Article 18-3, paragraph (1) of that Order, and the provision amending Article 18-4 of that Order: April 1, 2023;
第一条中消費税法施行令第十八条（見出しを含む。）の改正規定、同令第十八条の二の改正規定、同令第十八条の三第一項の改正規定及び同令第十八条の四の改正規定 令和五年四月一日
the provision amending Article 71-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act in Article 1: January 1, 2024.
第一条中消費税法施行令第七十一条の二第三項の改正規定 令和六年一月一日
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
第二条（消費税法施行令の一部改正に伴う経過措置）
The provisions of Article 49, paragraph (7) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Order") apply to the electronic or magnetic records prescribed in Article 49, paragraph (7) of the New Order that pertain to consumption tax on taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act taken out, on or after the day on which this Cabinet Order comes into effect, of a bonded area prescribed in item (ii) of that paragraph.
第一条の規定による改正後の消費税法施行令（以下この条において「新令」という。）第四十九条第七項の規定は、この政令の施行の日以後に消費税法第二条第一項第二号に規定する保税地域から引き取られる同項第十一号に規定する課税貨物に係る消費税に係る新令第四十九条第七項に規定する電磁的記録について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 139 of 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article