# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4152-135/art-1` - 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-4152-135/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4152-135/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-1 **第一項** この政令は、平成十六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。 suppl-4152-135/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1 This Cabinet Order comes into effect on April 1, 2004; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第二条第一項第二号の改正規定、第十四条の改正規定、第十四条の三第四号の改正規定（「知的障害者福祉法」の下に「（昭和三十五年法律第三十七号）」を加える部分に限る。）、第二十四条の改正規定、第五十三条第四項の改正規定、第七十一条第二項の改正規定、第七十五条第三項の改正規定及び第七十六条の改正規定（同条第三項の改正規定並びに同条第八項及び第十項の改正規定中「、第六項又は第八項」を「又は第六項」に改める部分を除く。）　平成十五年四月一日 suppl-4152-135/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-1 the provisions amending Article 2, paragraph (1), item (ii), the provisions amending Article 14, the provisions amending Article 14-3, item (iv) (limited to the portion adding "(Act No. 37 of 1960)" after "Act on Welfare of Mentally Retarded Persons"), the provisions amending Article 24, the provisions amending Article 53, paragraph (4), the provisions amending Article 71, paragraph (2), the provisions amending Article 75, paragraph (3) and the provisions amending Article 76 (excluding the provisions amending paragraph (3) of that Article and the portion of the provisions amending paragraphs (8) and (10) of that Article that replaces ", (6) or (8)" with "or (6)"): April 1, 2003; machine translation, not official **二** 第五条第八号ヲの改正規定及び第十四条の三第四号の改正規定（「知的障害者福祉法」の下に「（昭和三十五年法律第三十七号）」を加える部分を除く。）　平成十五年十月一日 suppl-4152-135/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-2 the provisions amending Article 5, item (viii), (l) and the provisions amending Article 14-3, item (iv) (excluding the portion adding "(Act No. 37 of 1960)" after "Act on Welfare of Mentally Retarded Persons"): October 1, 2003; machine translation, not official **三** 第四十一条（見出しを含む。）の改正規定及び附則第二条の規定　平成十六年一月一日 suppl-4152-135/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-3 the provisions amending Article 41 (including its heading) and the provisions of Article 2 of the Supplementary Provisions: January 1, 2004. machine translation, not official --- ## Cites - suppl-4152-135/art-1/par-1/item-3: 附則第二条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4152-135/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-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-20261106T203801-044, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-050, 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