# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-5052-137/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-5052-137/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5052-137/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1 **第一項** この政令は、令和五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。 suppl-5052-137/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1 This Cabinet Order comes into effect on April 1, 2023; 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** 第一条中消費税法施行令第十八条第二項第二号の改正規定、同令第十八条の二の改正規定、同令第十八条の四第四項第三号の改正規定及び同令第十八条の五の改正規定　令和五年五月一日 suppl-5052-137/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-1 the provision amending Article 18, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, the provision amending Article 18-4, paragraph (4), item (iii) of that Order, and the provision amending Article 18-5 of that Order: May 1, 2023; machine translation, not official **二** 第一条中消費税法施行令第七十条の二の改正規定、同令第七十条の三の改正規定、同令第七十条の五（見出しを含む。）の改正規定及び同令第七十条の九第三項の改正規定　令和五年十月一日 suppl-5052-137/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-2 the provision amending Article 70-2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 70-3 of that Order, the provision amending Article 70-5 (including its heading) of that Order, and the provision amending Article 70-9, paragraph (3) of that Order: October 1, 2023; machine translation, not official **三** 第一条中消費税法施行令第十四条第十四号及び第十五号の改正規定　令和六年四月一日 suppl-5052-137/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-3 the provision amending Article 14, items (xiv) and (xv) of the Order for Enforcement of the Consumption Tax Act in Article 1: April 1, 2024; machine translation, not official **四** 第一条中消費税法施行令第九条の改正規定、同令第十一条の改正規定及び同令第四十八条第二項第一号の改正規定並びに次条及び附則第四条の規定　安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日 suppl-5052-137/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4 the provision amending Article 9 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 11 of that Order, and the provision amending Article 48, paragraph (2), item (i) of that Order, and the provisions of the following Article and Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022). machine translation, not official --- ## Cites - suppl-5052-137/art-1/par-1/item-4: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5052-137/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-2 - suppl-5052-137/art-1/par-1/item-4: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5052-137/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（電子決済手段の譲渡等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/par-1 - 消費税法施行令 附則第四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-4/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-20261106T203801-044, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-066, 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