# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1)

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- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4282-148/art-1`
- 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-4282-148/art-1
- 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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1</sup>

**第一項**  この政令は、平成二十八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。
<sup>suppl-4282-148/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2016; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行令第十八条の改正規定（同条第一項の改正規定、同条第二項の改正規定（「前項に規定する通常生活の用に供する物品」を「免税対象物品」に改める部分に限る。）、同条第六項の改正規定（「物品」を「免税対象物品」に改める部分に限る。）、同条第五項の改正規定（同項を同条第六項とする部分を除く。）及び同条第四項の改正規定（同項を同条第五項とする部分を除く。）を除く。）、同令第十八条の二の改正規定（同条第二項の改正規定を除く。）及び同令第十八条の三第一項の改正規定（「物品に」を「免税対象物品に」に改める部分を除く。）　平成二十八年五月一日
  <sup>suppl-4282-148/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending Article 18 of the Order for Enforcement of the Consumption Tax Act (excluding the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (limited to the portion amending "goods used for ordinary daily life prescribed in the preceding paragraph" to "tax-exempt goods"), the provisions amending paragraph (6) of that Article (limited to the portion amending "goods" to "tax-exempt goods"), the provisions amending paragraph (5) of that Article (excluding the portion that makes paragraph (5) of that Article paragraph (6) of that Article) and the provisions amending paragraph (4) of that Article (excluding the portion that makes paragraph (4) of that Article paragraph (5) of that Article)), the provisions amending Article 18-2 of that Order (excluding the provisions amending paragraph (2) of that Article) and the provisions amending Article 18-3, paragraph (1) of that Order (excluding the portion amending "goods" to "tax-exempt goods"): May 1, 2016;
  <sup>machine translation, not official</sup>

  **二**  第二条の規定及び附則第十八条の規定　平成二十九年一月一日
  <sup>suppl-4282-148/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-2</sup>
  the provisions of Article 2 and the provisions of Article 18 of the Supplementary Provisions: January 1, 2017;
  <sup>machine translation, not official</sup>

  **三**  次条から附則第十六条までの規定　令和元年十月一日
  <sup>suppl-4282-148/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3</sup>
  the provisions of the following Article through Article 16 of the Supplementary Provisions: October 1, 2019.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4282-148/art-1/par-1/item-2: 附則第十八条 → 消費税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4282-148/art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-18
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4282-148/art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-10
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4282-148/art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十一条の二 (Supplementary Provisions, Article 11-2), suppl-4282-148/art-11-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4282-148/art-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-12
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4282-148/art-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-13
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4282-148/art-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4282-148/art-15 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-15
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4282-148/art-16 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4282-148/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-2
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4282-148/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4282-148/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-4
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4282-148/art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-5
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4282-148/art-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4282-148/art-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-7
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4282-148/art-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4282-148/art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9

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## 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-20261106T203801-058, 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