# 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-4212-106. 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-4212-106` - 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-4212-106 - 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 平成二一年三月三一日政令第一〇六号 suppl-4212-106 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4212-106 **第一項** この政令は、特定商取引に関する法律及び割賦販売法の一部を改正する法律（平成二十年法律第七十四号）の施行の日（次項において「施行日」という。）から施行する。 suppl-4212-106/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4212-106/par-1 This Cabinet Order comes into effect on the date of enforcement of the Act Partially Amending the Act on Specified Commercial Transactions and the Installment Sales Act (Act No. 74 of 2008) (referred to as the "Effective Date" in the following paragraph). machine translation, not official **第二項** 改正後の消費税法施行令第十条第三項第九号の規定は、事業者が施行日以後に締結する契約に基づき行う同号に掲げる役務の提供について適用し、事業者が施行日前に締結した契約に基づき行う改正前の消費税法施行令第十条第三項第九号に掲げる役務の提供については、なお従前の例による。 suppl-4212-106/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4212-106/par-2 The provisions of Article 10, paragraph (3), item (ix) of the Order for Enforcement of the Consumption Tax Act after the amendment apply to the provision of services set out in that item that a business operator performs pursuant to a contract concluded on or after the Effective Date, and the provisions then in force continue to govern the provision of services set out in Article 10, paragraph (3), item (ix) of the Order for Enforcement of the Consumption Tax Act prior to the amendment that a business operator performs pursuant to a contract concluded before the Effective Date. machine translation, not official --- ## Cites - suppl-4212-106/par-1: 次項 → 消費税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4212-106/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4212-106/par-2 - suppl-4212-106/par-2: 消費税法施行令第十条第三項第九号 → 消費税法施行令 第十条第三項第九号 (Article 10, paragraph (3), item (ix)), art-10/par-3/item-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一項 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4212-106/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-20261106T203801-052, 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