# 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-4232-198. 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-4232-198` - 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-4232-198 - 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 平成二三年六月三〇日政令第一九八号 suppl-4232-198 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4232-198/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-1 **第一項** この政令は、公布の日から施行する。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-4232-198/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation; 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** 第十九条の見出しの改正規定、第二十条の三の次に三条を加える改正規定、第二十七条の改正規定（同条第二項及び第三項を次のように改める部分（同条第二項第三号及び第三項第三号に係る部分に限る。）を除く。）、第二十八条の改正規定（同条第二項の次に一項を加える部分（同条第三項第二号に係る部分に限る。）を除く。）、第六十五条第一号の改正規定及び第七十条（見出しを含む。）の改正規定並びに次条の規定　平成二十四年一月一日 suppl-4232-198/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-1 the provisions amending the heading of Article 19, the provisions adding three Articles after Article 20-3, the provisions amending Article 27 (excluding the portion amending paragraphs (2) and (3) of that Article to read as follows (limited to the portion relating to paragraph (2), item (iii) and paragraph (3), item (iii) of that Article)), the provisions amending Article 28 (excluding the portion adding one paragraph after paragraph (2) of that Article (limited to the portion relating to paragraph (3), item (ii) of that Article)), the provisions amending Article 65, item (i) and the provisions amending Article 70 (including its heading), and the provisions of the following Article: January 1, 2012; machine translation, not official **二** 第二十七条第二項及び第三項の改正規定（同条第二項第三号及び第三項第三号に係る部分に限る。）、第二十八条第二項の次に一項を加える改正規定（同条第三項第二号に係る部分に限る。）並びに第四十七条の次に一条を加える改正規定並びに附則第三条の規定　平成二十四年四月一日 suppl-4232-198/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-2 the provisions amending Article 27, paragraphs (2) and (3) (limited to the portion relating to paragraph (2), item (iii) and paragraph (3), item (iii) of that Article), the provisions adding one paragraph after Article 28, paragraph (2) (limited to the portion relating to paragraph (3), item (ii) of that Article) and the provisions adding one Article after Article 47, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2012; machine translation, not official **三** 第五条第八号の改正規定、第六条第一項の改正規定及び第十七条第二項第六号の改正規定　民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律（平成二十三年法律第五十七号）の施行の日 suppl-4232-198/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-3 the provisions amending Article 5, item (viii), the provisions amending Article 6, paragraph (1) and the provisions amending Article 17, paragraph (2), item (vi): the date of enforcement of the Act Partially Amending the Act on Promotion of Private Finance Initiative (Act No. 57 of 2011). machine translation, not official ### 第二条（固有事業者等に係る特定期間の課税売上高に関する経過措置） — Transitional Measures Concerning Taxable Sales in the Specified Period of an Own-assets Business Operator, etc. caption: machine translation, not official suppl-4232-198/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第二十七条第二項第一号及び第三項第二号の規定は、平成二十五年一月一日以後に開始する固有事業者（消費税法第十五条第四項に規定する固有事業者をいう。以下同じ。）の固有事業年度等（新令第二十七条第二項第一号に規定する固有事業年度等をいう。以下この条において同じ。）について適用し、同日前に開始した当該固有事業者の固有事業年度等については、なお従前の例による。 suppl-4232-198/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-1 The provisions of Article 27, paragraph (2), item (i) and paragraph (3), item (ii) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the own-assets business year, etc. (meaning the own-assets business year, etc. prescribed in Article 27, paragraph (2), item (i) of the New Order; the same applies hereinafter in this Article) of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Consumption Tax Act; the same applies hereinafter) that commences on or after January 1, 2013, and the provisions then in force continue to govern the own-assets business year, etc. of that own-assets business operator that commenced before that date. machine translation, not official **第二項** 新令第二十八条第三項第一号の規定は、平成二十五年一月一日以後に開始する同号に規定する固有事業者の固有事業年度等中に開始する同号の受託事業者の事業年度について適用し、同日前に開始した当該固有事業者の固有事業年度等中に開始した当該受託事業者の事業年度については、なお従前の例による。 suppl-4232-198/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-2 The provisions of Article 28, paragraph (3), item (i) of the New Order apply to the business year of a trustee business operator referred to in that item that commences during the own-assets business year, etc. of an own-assets business operator prescribed in that item that commences on or after January 1, 2013, and the provisions then in force continue to govern the business year of that trustee business operator that commenced during the own-assets business year, etc. of that own-assets business operator that commenced before that date. machine translation, not official ### 第三条（固有事業者等に係る当該課税期間の課税売上高に関する経過措置） — Transitional Measures Concerning Taxable Sales in the Relevant Taxable Period of an Own-assets Business Operator, etc. caption: machine translation, not official suppl-4232-198/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3 **第一項** 新令第二十七条第二項第三号及び第三項第三号の規定は、平成二十四年四月一日以後に開始する固有事業者の課税期間（消費税法第十九条に規定する課税期間をいう。以下この条において同じ。）について適用し、同日前に開始した当該固有事業者の課税期間については、なお従前の例による。 suppl-4232-198/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-1 The provisions of Article 27, paragraph (2), item (iii) and paragraph (3), item (iii) of the New Order apply to the taxable period of an own-assets business operator (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Article) commencing on or after April 1, 2012, and the provisions then in force continue to govern the taxable period of that own-assets business operator that commenced before that date. machine translation, not official **第二項** 新令第二十八条第三項第二号の規定は、平成二十四年四月一日以後に開始する同号の受託事業者の特定課税期間（当該受託事業者の課税期間のうちその末日の属する同号に規定する固有事業者の課税期間の前課税期間又は当該固有事業者の当該課税期間が同月一日以後に開始するものをいう。以下この項において同じ。）について適用し、同日前に開始した当該受託事業者の課税期間及び同日以後に開始する課税期間（特定課税期間を除く。）については、なお従前の例による。 suppl-4232-198/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-2 The provisions of Article 28, paragraph (3), item (ii) of the New Order apply to the specified taxable period of a trustee business operator referred to in that item commencing on or after April 1, 2012 (meaning a taxable period of that trustee business operator for which the taxable period preceding the taxable period of the own-assets business operator prescribed in that item that includes the last day of that taxable period, or that taxable period of that own-assets business operator, commences on or after the first day of that month; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern the taxable periods of that trustee business operator that commenced before that date and the taxable periods commencing on or after that date (excluding specified taxable periods). machine translation, not official --- ## Cites - suppl-4232-198/art-1/par-1/item-1: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4232-198/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2 - suppl-4232-198/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-4232-198/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3 - suppl-4232-198/art-2/par-1: 第二十七条第二項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - suppl-4232-198/art-2/par-1: 第三項第二号 → 消費税法施行令 第二十七条第三項第二号 (Article 27, paragraph (3), item (ii)), art-27/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-2 - suppl-4232-198/art-2/par-1: 消費税法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - suppl-4232-198/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4232-198/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2 - suppl-4232-198/art-2/par-2: 新令第二十八条第三項第一号 → 消費税法施行令 第二十八条第三項第一号 (Article 28, paragraph (3), item (i)), art-28/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-3/item-1 - suppl-4232-198/art-3/par-1: 新令第二十七条第二項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-3 - suppl-4232-198/art-3/par-1: 第三項第三号 → 消費税法施行令 第二十七条第三項第三号 (Article 27, paragraph (3), item (iii)), art-27/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-3 - suppl-4232-198/art-3/par-1: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108) - suppl-4232-198/art-3/par-1: この条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4232-198/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3 - suppl-4232-198/art-3/par-2: 新令第二十八条第三項第二号 → 消費税法施行令 第二十八条第三項第二号 (Article 28, paragraph (3), item (ii)), art-28/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-3/item-2 - suppl-4232-198/art-3/par-2: この項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4232-198/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-2 ## Cited by 5 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一号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-1 - 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-4232-198/art-1/par-1/item-2 - 消費税法施行令 附則第二条第一項（固有事業者等に係る特定期間の課税売上高に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-1 - 消費税法施行令 附則第三条第一項（固有事業者等に係る当該課税期間の課税売上高に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-1 - 消費税法施行令 附則第三条第二項（固有事業者等に係る当該課税期間の課税売上高に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-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-20261106T203801-053, 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