# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4191-30`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4191-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4191-30
- 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.

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## 附　則 平成一九年四月二三日法律第三〇号
<sup>suppl-4191-30 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-30/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-1</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-4191-30/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-1/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

### 第百四十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-30/art-141 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-141 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-141</sup>

**第一項**  この法律（附則第一条各号に掲げる規定については、当該各規定。以下この項において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4191-30/art-141/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-141/par-1</sup>
With regard to the application of penal provisions to an act committed before the enforcement of this Act (with respect to the provisions listed in the items of Article 1 of the Supplementary Provisions, the respective provisions concerned; the same applies hereinafter in this paragraph), and to an act committed after the enforcement of this Act in the case where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四十三条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-30/art-143 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-143 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-143</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
<sup>suppl-4191-30/art-143/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-143/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-143/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4191-30/art-141/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-30/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-1
- suppl-4191-30/art-141/par-1: この項 → 消費税法 附則第百四十一条第一項 (Supplementary Provisions, Article 141, paragraph (1)), suppl-4191-30/art-141/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-141/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法 附則第百四十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4191-30/art-141/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-30/art-141/par-1

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## 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-20261013T073630-044, 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