# 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-4192-87. 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-4192-87` - 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-4192-87 - 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 平成一九年三月三〇日政令第八七号 suppl-4192-87 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4192-87/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1 **第一項** この政令は、平成十九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-4192-87/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1 This Cabinet Order comes into effect on April 1, 2007; 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** 第十条第三項第十五号の改正規定、第三十二条第一項の改正規定、同条の次に一条を加える改正規定、第三十四条第四項及び第三十五条第一項の改正規定、第三十六条第四項の改正規定並びに同条の次に一条を加える改正規定　平成二十年四月一日 suppl-4192-87/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-1 the provisions amending Article 10, paragraph (3), item (xv), the provisions amending Article 32, paragraph (1), the provisions adding one Article after Article 32, the provisions amending Article 34, paragraph (4) and Article 35, paragraph (1), the provisions amending Article 36, paragraph (4) and the provisions adding one Article after Article 36: April 1, 2008; machine translation, not official **二** 第一条第二項第四号の改正規定、第六条第一項第八号の改正規定、第九条第一項第一号の改正規定、同項第三号の改正規定（「第二条第二十三項」を「第二条第十六項」に改める部分に限る。）、同項第四号を削る改正規定、同項第五号を同項第四号とする改正規定、第十条第三項第五号の改正規定、同項第六号の改正規定（「証券取引法第二条第一項第八号」を「金融商品取引法第二条第一項第十五号」に、「同項第九号」を「同項第十七号」に改める部分に限る。）、第四十八条第二項第二号の改正規定、同条第五項の改正規定及び第五十一条第一項の改正規定並びに附則第三条の規定　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日 suppl-4192-87/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-2 the provisions amending Article 1, paragraph (2), item (iv), the provisions amending Article 6, paragraph (1), item (viii), the provisions amending Article 9, paragraph (1), item (i), the provisions amending item (iii) of that paragraph (limited to the portion replacing "Article 2, paragraph (23)" with "Article 2, paragraph (16)"), the provisions deleting item (iv) of that paragraph, the provisions making item (v) of that paragraph item (iv), the provisions amending Article 10, paragraph (3), item (v), the provisions amending item (vi) of that paragraph (limited to the portion replacing "Article 2, paragraph (1), item (viii) of the Securities and Exchange Act" with "Article 2, paragraph (1), item (xv) of the Financial Instruments and Exchange Act" and "item (ix) of that paragraph" with "item (xvii) of that paragraph"), the provisions amending Article 48, paragraph (2), item (ii), the provisions amending paragraph (5) of that Article and the provisions amending Article 51, paragraph (1), and the provisions of Article 3 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006); machine translation, not official **三** 第二条第一項の改正規定、第九条第一項第三号の改正規定（「第二条第二十三項」を「第二条第十六項」に改める部分を除く。）、第十条第三項第六号の改正規定（「証券取引法第二条第一項第八号」を「金融商品取引法第二条第一項第十五号」に、「同項第九号」を「同項第十七号」に改める部分を除く。）、第二十二条第五項の改正規定、第二十三条第三項の改正規定、第二十六条から第三十条までの改正規定、第四十五条第二項第五号の改正規定及び第四十八条第四項の改正規定並びに附則第二条の規定　信託法（平成十八年法律第百八号）の施行の日 suppl-4192-87/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-3 the provisions amending Article 2, paragraph (1), the provisions amending Article 9, paragraph (1), item (iii) (excluding the portion replacing "Article 2, paragraph (23)" with "Article 2, paragraph (16)"), the provisions amending Article 10, paragraph (3), item (vi) (excluding the portion replacing "Article 2, paragraph (1), item (viii) of the Securities and Exchange Act" with "Article 2, paragraph (1), item (xv) of the Financial Instruments and Exchange Act" and "item (ix) of that paragraph" with "item (xvii) of that paragraph"), the provisions amending Article 22, paragraph (5), the provisions amending Article 23, paragraph (3), the provisions amending Articles 26 through 30, the provisions amending Article 45, paragraph (2), item (v) and the provisions amending Article 48, paragraph (4), and the provisions of Article 2 of the Supplementary Provisions: the date of enforcement of the Trust Act (Act No. 108 of 2006); machine translation, not official **四** 第十四条第十二号の改正規定　刑事施設及び受刑者の処遇等に関する法律の一部を改正する法律（平成十八年法律第五十八号）の施行の日 suppl-4192-87/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-4 the provisions amending Article 14, item (xii): the date of enforcement of the Act Partially Amending the Act on Penal Institutions and the Treatment of Inmates (Act No. 58 of 2006). machine translation, not official ### 第二条（信託に関する経過措置） — Transitional Measures Concerning Trusts caption: machine translation, not official suppl-4192-87/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2 **第一項** この政令（附則第一条第三号に掲げる改正規定に限る。）による改正後の消費税法施行令の規定は、同号に定める日（以下この条において「信託法施行日」という。）以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項（新法の適用等）の規定により同法第三条第一項に規定する新法信託とされた信託（以下この条において「新法信託」という。）を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。 suppl-4192-87/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2/par-1 The provisions of the Order for Enforcement of the Consumption Tax Act as amended by this Cabinet Order (limited to the amending provisions set out in Article 1, item (iii) of the Supplementary Provisions) apply to trusts that take effect on or after the date specified in that item (hereinafter referred to as the "Effective Date of the Trust Act" in this Article) (limited, for a trust created by a will, to those for which the will was made on or after the Effective Date of the Trust Act, and including trusts that have become new-law trusts prescribed in Article 3, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to the provisions of Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) (Application of the New Act, etc.) of that Act (hereinafter referred to as "new-law trusts" in this Article)), and the provisions then in force continue to govern trusts that took effect before the Effective Date of the Trust Act (including, for a trust created by a will, those for which the will was made before the Effective Date of the Trust Act, and excluding new-law trusts). machine translation, not official ### 第三条（有価証券に類するものの範囲に関する経過措置） — Transitional Measures Concerning the Scope of Things Similar to Securities caption: machine translation, not official suppl-4192-87/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-3 **第一項** 改正後の消費税法施行令（以下この条において「新令」という。）第九条第一項第一号の規定は、事業者が附則第一条第二号に定める日以後に行う新令第九条第一項第一号に掲げる権利の譲渡について適用し、事業者が同日前に行った改正前の消費税法施行令第九条第一項第一号に掲げる権利の譲渡については、なお従前の例による。 suppl-4192-87/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-3/par-1 The provisions of Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order" in this Article) apply to transfers of the rights set out in Article 9, paragraph (1), item (i) of the New Order that a business operator makes on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of the rights set out in Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act prior to the amendment that a business operator made before that date. machine translation, not official --- ## Cites - suppl-4192-87/art-1/par-1/item-2: 金融商品取引法第二条第一項第十五号 → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025) - suppl-4192-87/art-1/par-1/item-2: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4192-87/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-3 - suppl-4192-87/art-1/par-1/item-3: 金融商品取引法第二条第一項第十五号 → 金融商品取引法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025) - suppl-4192-87/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-4192-87/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2 - suppl-4192-87/art-2/par-1: 附則第一条第三号 → 消費税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4192-87/art-1/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-3 - suppl-4192-87/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4192-87/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2 - suppl-4192-87/art-3/par-1: この条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4192-87/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-3 - suppl-4192-87/art-3/par-1: 第九条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-1 - suppl-4192-87/art-3/par-1: 附則第一条第二号 → 消費税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4192-87/art-1/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-2 - 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-3 - 消費税法施行令 附則第二条第一項（信託に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2/par-1 - 消費税法施行令 附則第三条第一項（有価証券に類するものの範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-3/par-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-20261106T203801-044, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-052, 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-20261106T203801-052, 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