Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 2022; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
この省令は、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 provisions amending Article 14 (including its heading) of the Regulation for Enforcement of the Consumption Tax Act in Article 1 and the provisions amending Article 23-4, paragraph (1) of that Regulation: January 1, 2023;
第一条中消費税法施行規則第十四条（見出しを含む。）の改正規定及び同令第二十三条の四第一項の改正規定 令和五年一月一日
the provisions amending Article 1 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 2 of that Regulation, the provisions amending Article 6 (including its heading) of that Regulation, the provisions amending Article 6-2 of that Regulation, the provisions amending Article 6-3 of that Regulation, the provisions amending Article 7 (including its heading) of that Regulation (excluding the part deleting "(Ministry of Finance Order No. 43 of 1998)" in paragraph (2) of that Article), the provisions amending Article 7-2 of that Regulation, the provisions amending Article 8, paragraph (3) of that Regulation, and the provisions amending Article 10-8, paragraph (3), item (i) of that Regulation, and the provisions of Article 5 of the Supplementary Provisions: April 1, 2023.
第一条中消費税法施行規則第一条の改正規定、同令第二条の改正規定、同令第六条（見出しを含む。）の改正規定、同令第六条の二の改正規定、同令第六条の三の改正規定、同令第七条（見出しを含む。）の改正規定（同条第二項中「（平成十年大蔵省令第四十三号）」を削る部分を除く。）、同令第七条の二の改正規定、同令第八条第三項の改正規定及び同令第十条の八第三項第一号の改正規定並びに附則第五条の規定 令和五年四月一日