# 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-5082-96/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-5082-96/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-5082-96/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-5082-96/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1 **第一項** この政令は、令和八年十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-5082-96/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1 This Cabinet Order comes into effect on October 1, 2026; 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** 第一条の改正規定、第二条の四を第二条の五とし、第二条の三を第二条の四とし、第二条の二の次に一条を加える改正規定、第二十八条の改正規定、第二十九条（見出しを含む。）の改正規定、第三十条の改正規定、第四十六条の二第一項の改正規定、第五十一条第四項の改正規定、第五十七条の改正規定、第六十一条の改正規定、第六十三条の二第二項の改正規定、第七十条の三の改正規定、第七十条の五第一項第四号の改正規定、第七十条の十四の次に二条を加える改正規定、第七十一条の改正規定、第七十一条の二第一項の改正規定及び第七十六条第四項の改正規定並びに附則第五条の規定　令和十年四月一日 suppl-5082-96/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-1 the provision amending Article 1, the provision changing Article 2-4 to Article 2-5, changing Article 2-3 to Article 2-4, and adding one Article after Article 2-2, the provision amending Article 28, the provision amending Article 29 (including its heading), the provision amending Article 30, the provision amending Article 46-2, paragraph (1), the provision amending Article 51, paragraph (4), the provision amending Article 57, the provision amending Article 61, the provision amending Article 63-2, paragraph (2), the provision amending Article 70-3, the provision amending Article 70-5, paragraph (1), item (iv), the provision adding two Articles after Article 70-14, the provision amending Article 71, the provision amending Article 71-2, paragraph (1) and the provision amending Article 76, paragraph (4), and the provisions of Article 5 of the Supplementary Provisions: April 1, 2028; machine translation, not official **二** 第五条第八号ロの改正規定及び第六条第一項第四号の改正規定（「）、」を「）、貯留権、」に改める部分及び「採石場」の下に「、貯留権に係る貯留区域」を加える部分に限る。）　二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日 suppl-5082-96/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-2 the provision amending Article 5, item (viii), (b) and the provision amending Article 6, paragraph (1), item (iv) (limited to the part inserting "storage rights," after the closing parenthesis and comma there, and the part adding ", the storage area pertaining to storage rights" after "quarry"): the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024); machine translation, not official **三** 第九条の改正規定、第十条第三項第十一号の改正規定及び第四十八条の改正規定並びに附則第三条（第三項を除く。）の規定　第五号に掲げる規定の施行の日の属する年の翌年の一月一日 suppl-5082-96/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-3 the provision amending Article 9, the provision amending Article 10, paragraph (3), item (xi) and the provision amending Article 48, and the provisions of Article 3 of the Supplementary Provisions (excluding paragraph (3)): January 1 of the year following the year that includes the date of enforcement of the provisions set out in item (v); machine translation, not official **四** 第四十九条第一項第一号ハの改正規定及び附則第四条の規定　盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）の施行の日から起算して三月を経過する日の翌日 suppl-5082-96/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-4 the provision amending Article 49, paragraph (1), item (i), (c) and the provisions of Article 4 of the Supplementary Provisions: the day following the day on which three months have elapsed from the date of enforcement of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025); machine translation, not official **五** 附則第三条第三項の規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日 suppl-5082-96/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-5 the provisions of Article 3, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026). machine translation, not official --- ## Cites - suppl-5082-96/art-1/par-1/item-3: 第五号 → 消費税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5082-96/art-1/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-5 - suppl-5082-96/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-5082-96/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-4 ## Cited by 3 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三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-3 - 消費税法施行令 附則第四条第一項（課税仕入れ等の税額の控除に係る帳簿等の記載事項等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-4/par-1 - 消費税法施行令 附則第六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-6/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-20261106T203801-068, 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-20261106T203801-068, 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