# 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-5019-36. 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-5019-36` - 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-5019-36 - 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 令和元年一二月一三日財務省令第三六号 suppl-5019-36 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5019-36 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5019-36/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5019-36/art-1 **第一項** この省令は、情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律の施行の日（令和元年十二月十六日）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-5019-36/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5019-36/art-1/par-1 This Ministerial Order comes into effect as of the date of enforcement of the Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (December 16, 2019); provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 略 suppl-5019-36/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5019-36/art-1/par-1/item-1 Omitted machine translation, not official **二** 第四条、第六条及び第八条の規定並びに附則第八条から第十条までの規定　令和二年四月一日 suppl-5019-36/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5019-36/art-1/par-1/item-2 the provisions of Articles 4, 6 and 8 and the provisions of Articles 8 through 10 of the Supplementary Provisions: April 1, 2020. machine translation, not official --- ## 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-20261106T203801-032, 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