Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2023; 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、令和五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, paragraph (2), item (ii) 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 18-4, paragraph (4), item (iii) of that Order, and the provision amending Article 18-5 of that Order: May 1, 2023;
第一条中消費税法施行令第十八条第二項第二号の改正規定、同令第十八条の二の改正規定、同令第十八条の四第四項第三号の改正規定及び同令第十八条の五の改正規定 令和五年五月一日
the provision amending Article 70-2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 70-3 of that Order, the provision amending Article 70-5 (including its heading) of that Order, and the provision amending Article 70-9, paragraph (3) of that Order: October 1, 2023;
第一条中消費税法施行令第七十条の二の改正規定、同令第七十条の三の改正規定、同令第七十条の五（見出しを含む。）の改正規定及び同令第七十条の九第三項の改正規定 令和五年十月一日
the provision amending Article 14, items (xiv) and (xv) of the Order for Enforcement of the Consumption Tax Act in Article 1: April 1, 2024;
第一条中消費税法施行令第十四条第十四号及び第十五号の改正規定 令和六年四月一日
the provision amending Article 9 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 11 of that Order, and the provision amending Article 48, paragraph (2), item (i) of that Order, and the provisions of the following Article and Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022).