# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4082-86` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成八年三月三一日政令第八六号 suppl-4082-86 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86 **第一項** この政令は、平成九年四月一日から施行する。 suppl-4082-86/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86/par-1 This Cabinet Order comes into effect on April 1, 1997. machine translation, not official **第二項** 改正後の消費税法施行令第五十七条の規定は、平成九年四月一日（平成八年十月一日前に消費税法（昭和六十三年法律第百八号）第三十七条第一項の規定による届出書を提出した同項に規定する事業者で平成九年四月一日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この項において同じ。）につき同法第三十七条第三項の規定の適用を受けるものについては、同条第一項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の末日の翌日。以下この項において同じ。）以後に開始する課税期間について適用し、平成九年四月一日前に開始した課税期間については、なお従前の例による。 suppl-4082-86/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86/par-2 The provisions of Article 57 of the Order for Enforcement of the Consumption Tax Act after the amendment apply to taxable periods commencing on or after April 1, 1997 (in the case of a business operator prescribed in Article 37, paragraph (1) of the Consumption Tax Act (Act No. 108 of 1988) that has filed the written notification under that paragraph before October 1, 1996 and that is subject to the application of Article 37, paragraph (3) of that Act with respect to a taxable period (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph) commencing on or after April 1, 1997, the day following the last day of the taxable period that includes the day on which two years elapse from the first day of the following taxable period prescribed in Article 37, paragraph (1) of that Act; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern taxable periods that commenced before April 1, 1997. machine translation, not official --- ## Cites - suppl-4082-86/par-2: 消費税法施行令第五十七条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57 - suppl-4082-86/par-2: 消費税法（昭和六十三年法律第百八号）第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - suppl-4082-86/par-2: 同法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108) - suppl-4082-86/par-2: この項 → 消費税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4082-86/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86/par-2 - suppl-4082-86/par-2: 同法第三十七条第三項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/consumption-tax-act/art-37/par-3 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4082-86/par-2 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-047, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-049, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06