# 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-4302-135/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-4302-135/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-4302-135/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1</sup>

**第一項**  この政令は、平成三十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-4302-135/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2018; 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第五項の改正規定（同項を同条第三項とする部分を除く。）及び附則第三条の規定　平成三十年七月一日
  <sup>suppl-4302-135/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act (excluding the portion that makes that paragraph paragraph (3) of that Article) and the provisions of Article 3 of these Supplementary Provisions: July 1, 2018;
  <sup>machine translation, not official</sup>

  **二**  附則第四条第五項から第七項までの規定　令和元年十月一日
  <sup>suppl-4302-135/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-2</sup>
  the provisions of Article 4, paragraphs (5) through (7) of these Supplementary Provisions: October 1, 2019;
  <sup>machine translation, not official</sup>

  **三**  第一条中消費税法施行令第十八条の改正規定（同条第五項の改正規定（同項を同条第三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、同令第十八条の三第一項の改正規定、同令第十八条の四を同令第十八条の五とし、同令第十八条の三の次に一条を加える改正規定及び同令第六十三条の次に一条を加える改正規定並びに附則第四条第一項から第四項までの規定　令和二年四月一日
  <sup>suppl-4302-135/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-3</sup>
  the provisions in Article 1 amending Article 18 of the Order for Enforcement of the Consumption Tax Act (excluding the provisions amending paragraph (5) of that Article (excluding the portion that makes that paragraph paragraph (3) of that Article)), the provisions amending Article 18-2 of that Order, the provisions amending Article 18-3, paragraph (1) of that Order, the provisions that make Article 18-4 of that Order Article 18-5 and add one Article after Article 18-3 of that Order, and the provisions adding one Article after Article 63 of that Order, together with the provisions of Article 4, paragraphs (1) through (4) of these Supplementary Provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

  **四**  附則第十五条から第十九条までの規定　令和三年十月一日
  <sup>suppl-4302-135/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4</sup>
  the provisions of Articles 15 through 19 of these Supplementary Provisions: October 1, 2021;
  <sup>machine translation, not official</sup>

  **五**  第一条の規定（同条中第一号及び第三号に掲げる消費税法施行令の改正規定並びに同令第一条第四項の改正規定、同令第六条第一項第九号の改正規定（同号イ中「別表第一第二号」を「別表第二第二号」に改める部分を除く。）、同令第十条第三項第六号の改正規定、同令第十四条の二第三項第五号の改正規定、同項第六号の改正規定、同令第二十八条第九項の改正規定、同令第三十一条（見出しを含む。）の改正規定、同令第三十二条の改正規定、同令第三十二条の二（見出しを含む。）の改正規定、同令第三十三条、第三十四条（見出しを含む。）、第三十五条（見出しを含む。）及び第三十六条第四項の改正規定、同令第三十六条の二（見出しを含む。）の改正規定、同令第三十七条（見出しを含む。）の改正規定、同令第四十六条第一項の改正規定並びに同令第四十九条第五項第三号の改正規定を除く。）及び第二条の規定並びに附則第六条から第十四条まで及び第二十条から第二十六条までの規定　令和五年十月一日
  <sup>suppl-4302-135/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5</sup>
  the provisions of Article 1 (excluding the provisions in Article 1 amending the Order for Enforcement of the Consumption Tax Act that are listed in items (i) and (iii) of this paragraph, the provisions amending Article 1, paragraph (4) of that Order, the provisions amending Article 6, paragraph (1), item (ix) of that Order (excluding the portion amending "Appended Table 1, item (ii)" in (a) of that item to "Appended Table 2, item (ii)"), the provisions amending Article 10, paragraph (3), item (vi) of that Order, the provisions amending Article 14-2, paragraph (3), item (v) of that Order, the provisions amending item (vi) of that paragraph, the provisions amending Article 28, paragraph (9) of that Order, the provisions amending Article 31 (including its heading) of that Order, the provisions amending Article 32 of that Order, the provisions amending Article 32-2 (including its heading) of that Order, the provisions amending Article 33, Article 34 (including its heading), Article 35 (including its heading) and Article 36, paragraph (4) of that Order, the provisions amending Article 36-2 (including its heading) of that Order, the provisions amending Article 37 (including its heading) of that Order, the provisions amending Article 46, paragraph (1) of that Order, and the provisions amending Article 49, paragraph (5), item (iii) of that Order) and the provisions of Article 2, and the provisions of Articles 6 through 14 and Articles 20 through 26 of these Supplementary Provisions: October 1, 2023.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4302-135/art-1/par-1/item-1: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4302-135/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3
- suppl-4302-135/art-1/par-1/item-2: 附則第四条第五項から第七項まで → 消費税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4302-135/art-4/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-5
- suppl-4302-135/art-1/par-1/item-2: 附則第四条第五項から第七項まで → 消費税法施行令 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4302-135/art-4/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6
- suppl-4302-135/art-1/par-1/item-2: 附則第四条第五項から第七項まで → 消費税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4302-135/art-4/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4302-135/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-1
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4302-135/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4302-135/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-3
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4302-135/art-4/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4302-135/art-15 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4302-135/art-16 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4302-135/art-17 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4302-135/art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十九条 (Supplementary Provisions, Article 19), suppl-4302-135/art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19
- suppl-4302-135/art-1/par-1/item-5: 第一号 → 消費税法施行令 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4302-135/art-1/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-1
- suppl-4302-135/art-1/par-1/item-5: 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-4302-135/art-1/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-3
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4302-135/art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-10
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4302-135/art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4302-135/art-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4302-135/art-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-13
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4302-135/art-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4302-135/art-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4302-135/art-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4302-135/art-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4302-135/art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十条 (Supplementary Provisions, Article 20), suppl-4302-135/art-20 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十条の二 (Supplementary Provisions, Article 20-2), suppl-4302-135/art-20-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4302-135/art-21 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-4302-135/art-21-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十一条の三 (Supplementary Provisions, Article 21-3), suppl-4302-135/art-21-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-3
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4302-135/art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4302-135/art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4302-135/art-24 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十四条の二 (Supplementary Provisions, Article 24-2), suppl-4302-135/art-24-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4302-135/art-25 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-25
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4302-135/art-26 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-26

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5

---

## 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-20261106T203801-061, 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-20261106T203801-061, 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