# 消費税法 / Consumption Tax Act — 第十八条 (Supplementary Provisions, Article 18) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第十八条 (Supplementary Provisions, Article 18)（政令への委任） — address `suppl-4031-73/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18 - Every provision below carries its address and both URLs 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. --- ### 第十八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4031-73/art-18 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18 **第一項** 附則第二条から前条までに定めるもののほか、新法第九条第四項の規定による届出書の提出、新法第三十条第三項第二号の承認及び新法第三十七条第一項の規定による届出書の提出に関する経過措置その他この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4031-73/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures concerning the submission of a written notification under Article 9, paragraph (4) of the New Act, the approval under Article 30, paragraph (3), item (ii) of the New Act and the submission of a written notification under Article 37, paragraph (1) of the New Act, and other transitional measures necessary for the enforcement of this Act, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4031-73/art-10 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4031-73/art-11 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-11 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4031-73/art-12 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4031-73/art-13 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4031-73/art-14 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-14 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-14 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4031-73/art-15 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-15 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4031-73/art-16 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4031-73/art-17 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-17 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-17 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4031-73/art-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-2 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4031-73/art-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4031-73/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4031-73/art-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4031-73/art-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4031-73/art-7 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4031-73/art-8 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4031-73/art-9 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 - suppl-4031-73/art-18/par-1: 新法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4 - suppl-4031-73/art-18/par-1: 新法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-3/item-2 - suppl-4031-73/art-18/par-1: 新法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-029, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13