# 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-5039-18/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-5039-18/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-5039-18/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1</sup>

**第一項**  この省令は、令和三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-5039-18/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2021; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行規則第五条第一項第二号の改正規定、同令第十五条の四第一項第一号チの改正規定、同項第二号の改正規定及び同令第十六条第二項の改正規定並びに次条及び附則第三条の規定　令和三年十月一日
  <sup>suppl-5039-18/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1/item-1</sup>
  the provisions amending Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 15-4, paragraph (1), item (i), (h) of that Regulation, the provisions amending item (ii) of that paragraph, and the provisions amending Article 16, paragraph (2) of that Regulation, and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2021;
  <sup>machine translation, not official</sup>

  **二**  第一条中消費税法施行規則第七条第二項の改正規定、同令第十条の六第二項の改正規定、同令第十五条の四第三項の改正規定、同令第二十三条の四第一項の改正規定、同条第六項の改正規定及び同令第二十七条の次に二条を加える改正規定並びに第二条中消費税法施行規則等の一部を改正する省令附則第二条（見出しを含む。）の改正規定　令和四年一月一日
  <sup>suppl-5039-18/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1/item-2</sup>
  the provisions amending Article 7, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10-6, paragraph (2) of that Regulation, the provisions amending Article 15-4, paragraph (3) of that Regulation, the provisions amending Article 23-4, paragraph (1) of that Regulation, the provisions amending paragraph (6) of that Article, and the provisions adding two Articles after Article 27 of that Regulation, and the provisions amending Article 2 (including its heading) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. in Article 2: January 1, 2022.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5039-18/art-1/par-1/item-1: 次条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-5039-18/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2
- suppl-5039-18/art-1/par-1/item-1: 附則第三条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5039-18/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3

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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