# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34. 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: 附　則 (Supplementary Provisions) — address `suppl-4239-34` - 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-4239-34 - 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. --- ## 附　則 平成二三年六月三〇日財務省令第三四号 suppl-4239-34 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34 **第一項** この省令は、公布の日から施行する。ただし、第十一条の次に一条を加える改正規定、第二十六条第一項第一号ヘの改正規定及び第三十条第一項第四号の改正規定は平成二十四年一月一日から、第二十二条の改正規定及び次項の規定は同年四月一日から施行する。 suppl-4239-34/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-1 This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions adding one Article after Article 11, the provisions amending Article 26, paragraph (1), item (i), (f), and the provisions amending Article 30, paragraph (1), item (iv) come into effect as of January 1, 2012, and the provisions amending Article 22 and the provisions of the following paragraph come into effect as of April 1 of the same year. machine translation, not official **第二項** 改正後の消費税法施行規則（以下この項において「新規則」という。）第二十二条第三項の規定は、平成二十四年四月一日以後に提出する消費税法第四十五条第一項第五号に掲げる不足額の記載のある新規則第二十二条第二項に規定する申告書について適用する。 suppl-4239-34/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-2 The provisions of Article 22, paragraph (3) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter in this paragraph referred to as the "New Regulation") apply to a return prescribed in Article 22, paragraph (2) of the New Regulation that states the shortfall set out in Article 45, paragraph (1), item (v) of the Consumption Tax Act and that is submitted on or after April 1, 2012. machine translation, not official --- ## Cites - suppl-4239-34/par-1: 次項 → 消費税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4239-34/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-2 - suppl-4239-34/par-2: この項 → 消費税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4239-34/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-2 - suppl-4239-34/par-2: 第二十二条第三項 → 消費税法施行規則 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3 - suppl-4239-34/par-2: 消費税法第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108) - suppl-4239-34/par-2: 新規則第二十二条第二項 → 消費税法施行規則 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 附則第一項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-1 - 消費税法施行規則 附則第二項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-2 --- ## 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-20261106T203801-029, 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