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

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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-4209-56/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-regulation/suppl-4209-56/art-1
- e-Gov law ID: 363M50000040053 — 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-4209-56/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4209-56/art-1</sup>

**第一項**  この省令は、関税定率法等の一部を改正する法律（平成十九年法律第二十号）附則第一条第五号に掲げる規定の施行の日（平成二十一年二月十六日）から施行する。
<sup>suppl-4209-56/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4209-56/art-1/par-1</sup>
This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 20 of 2007) (February 16, 2009).
<sup>machine translation, not official</sup>

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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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-027, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-029, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06