# 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-4172-102. 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-4172-102` - 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-4172-102 - 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 平成一七年三月三一日政令第一〇二号 suppl-4172-102 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4172-102 **第一項** この政令は、平成十七年四月一日から施行する。ただし、第五条第八号ヲの改正規定は日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日から、第十条第二項第二号の改正規定は平成十八年四月一日から施行する。 suppl-4172-102/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4172-102/par-1 This Cabinet Order comes into effect on April 1, 2005; provided, however, that the provisions amending Article 5, item (viii), (l) come into effect on the date of enforcement of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004), and the provisions amending Article 10, paragraph (2), item (ii) come into effect on April 1, 2006. machine translation, not official **第二項** 改正後の消費税法施行令第十四条の三第一号の規定は、この政令の施行の日以後に行われる資産の譲渡等について適用し、同日前に行われた資産の譲渡等については、なお従前の例による。 suppl-4172-102/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4172-102/par-2 The provisions of Article 14-3, item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment apply to transfers, etc. of assets made on or after the date of enforcement of this Cabinet Order, and the provisions then in force continue to govern transfers, etc. of assets made before that date. machine translation, not official --- ## Cites - suppl-4172-102/par-2: 消費税法施行令第十四条の三第一号 → 消費税法施行令 第十四条の三第一項第一号 (Article 14-3, paragraph (1), item (i)), art-14-3/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-3/par-1/item-1 --- ## 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-20261106T203801-051, 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