# 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-4202-158. 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-4202-158` - 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-4202-158 - 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 平成二〇年四月三〇日政令第一五八号 suppl-4202-158 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4202-158 **第一項** この政令は、公布の日から施行する。 suppl-4202-158/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4202-158/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official **第二項** 改正後の消費税法施行令第三十九条の規定は、同条に規定する法人（以下「公共法人等」という。）が平成二十年四月一日以後に開始する事業年度において着手する同条に規定する特定工事（経過措置工事（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第十九条第二項（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置）に規定する経過措置工事をいう。以下同じ。）を除く。）について適用し、公共法人等が同日前に開始した事業年度において着手した改正前の消費税法施行令第三十九条に規定する特定工事（経過措置工事を含む。）については、なお従前の例による。 suppl-4202-158/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4202-158/par-2 The provisions of Article 39 of the Order for Enforcement of the Consumption Tax Act after the amendment apply to specified construction work prescribed in that Article (excluding construction work under the transitional measures (meaning the construction work under the transitional measures prescribed in Article 19, paragraph (2) (Transitional Measures Concerning the Business Year to Which Revenue and Expenses Relating to Contracts for Construction Work Are Attributed) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008); the same applies hereinafter)) that a corporation prescribed in Article 39 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as a "public corporation, etc.") starts in a business year commencing on or after April 1, 2008, and the provisions then in force continue to govern specified construction work prescribed in Article 39 of the Order for Enforcement of the Consumption Tax Act prior to the amendment (including construction work under the transitional measures) that a public corporation, etc. started in a business year that commenced before that date. machine translation, not official --- ## Cites - suppl-4202-158/par-2: 消費税法施行令第三十九条 → 消費税法施行令 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-39 --- ## 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-20261106T203801-050, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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