# 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-4299-21. 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-4299-21`
- 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-4299-21
- 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 平成二九年三月三一日財務省令第二一号
<sup>suppl-4299-21 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4299-21</sup>

**第一項**  この省令は、行政機関等の保有する個人情報の適正かつ効果的な活用による新たな産業の創出並びに活力ある経済社会及び豊かな国民生活の実現に資するための関係法律の整備に関する法律（平成二十八年法律第五十一号）の施行の日（平成二十九年五月三十日）から施行する。
<sup>suppl-4299-21/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4299-21/par-1</sup>
This Ministerial Order comes into effect as of the date of enforcement of the Act on the Arrangement of Related Acts for Contributing to the Creation of New Industries and the Realization of a Vibrant Economic Society and an Enriched Quality of Life for the People through the Proper and Effective Use of Personal Information Held by Administrative Organs, etc. (Act No. 51 of 2016) (May 30, 2017).
<sup>machine translation, not official</sup>

---

## 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-20261106T203801-031, 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