# 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-5029-16/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-5029-16/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-5029-16/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-1</sup>

**第一項**  この省令は、令和二年四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。
<sup>suppl-5029-16/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第七条第二項の改正規定、第十条の六第二項の改正規定、第十五条の四第一項の改正規定、同条第二項本文の改正規定、同項ただし書の改正規定（「第三十条第十項」を「第三十条第十一項」に改める部分に限る。）及び同条第三項の改正規定　令和二年十月一日
  <sup>suppl-5029-16/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-1/par-1/item-1</sup>
  the provisions amending Article 7, paragraph (2), the provisions amending Article 10-6, paragraph (2), the provisions amending Article 15-4, paragraph (1), the provisions amending the main clause of paragraph (2) of that Article, the provisions amending the proviso to that paragraph (limited to the part replacing "Article 30, paragraph (10)" with "Article 30, paragraph (11)"), and the provisions amending paragraph (3) of that Article: October 1, 2020;
  <sup>machine translation, not official</sup>

  **二**  第六条第七項第二号の改正規定、第十条の改正規定、第十条の二に一項を加える改正規定、第十条の三の改正規定、第十条の八（見出しを含む。）の改正規定及び第十条の九の改正規定　令和三年十月一日
  <sup>suppl-5029-16/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-1/par-1/item-2</sup>
  the provisions amending Article 6, paragraph (7), item (ii), the provisions amending Article 10, the provisions adding one paragraph to Article 10-2, the provisions amending Article 10-3, the provisions amending Article 10-8 (including its heading), and the provisions amending Article 10-9: October 1, 2021;
  <sup>machine translation, not official</sup>

  **三**  第十二条の見出しの改正規定及び附則第三条中消費税法施行規則等の一部を改正する省令（平成二十八年財務省令第二十号）附則第十条の見出しの改正規定　令和四年一月一日
  <sup>suppl-5029-16/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-1/par-1/item-3</sup>
  the provisions amending the heading of Article 12 and the provisions amending the heading of Article 10 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 20 of 2016) in Article 3 of the Supplementary Provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

  **四**  第十五条の四第二項ただし書の改正規定（「第三十条第十項」を「第三十条第十一項」に改める部分を除く。）　情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
  <sup>suppl-5029-16/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-1/par-1/item-4</sup>
  the provisions amending the proviso to Article 15-4, paragraph (2) (excluding the part replacing "Article 30, paragraph (10)" with "Article 30, paragraph (11)"): the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
  <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-20261106T203801-032, 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