# 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-4191-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4191-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4191-6
- 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.

---

## 附　則 平成一九年三月三〇日法律第六号
<sup>suppl-4191-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1</sup>

**第一項**  この法律は、平成十九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-4191-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から五まで**  略
  <sup>suppl-4191-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-1-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十年四月一日
  <sup>suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2008
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第六条中消費税法第十六条の改正規定
    <sup>suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-6/sub-2</sup>
    the provision in Article 6 amending Article 16 of the Consumption Tax Act.
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7</sup>
  the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第六条中消費税法第九条第四項の改正規定、同法第十四条及び第十五条の改正規定、同法附則第十九条の次に一条を加える改正規定、同法別表第一第三号の改正規定並びに同法別表第三第一号の表の改正規定（国民年金基金及び国民年金基金連合会の項を次のように改める部分に限る。）並びに附則第五十二条の規定及び附則第百五十四条中株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律附則第百四条の改正規定
    <sup>suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7/sub-2</sup>
    the provision in Article 6 amending Article 9, paragraph (4) of the Consumption Tax Act, the provisions amending Articles 14 and 15 of that Act, the provision adding one Article after Article 19 of the Supplementary Provisions of that Act, the provision amending Appended Table 1, item (iii) of that Act, and the provision amending the table in Appended Table 3, item (i) of that Act (limited to the part revising the row for the National Pension Fund and the National Pension Fund Association as follows), and the provisions of Article 52 of the Supplementary Provisions, and the provision in Article 154 of the Supplementary Provisions amending Article 104 of the Supplementary Provisions of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc. and Other Acts to Rationalize Settlement of Transactions in Shares, etc.
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-8</sup>
  the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条中消費税法別表第一第二号の改正規定及び同法別表第三第一号の表の改正規定（証券業協会の項を削り、投資者保護基金の項を次のように改める部分及び農業共済組合及び農業共済組合連合会の項の前に次のように加える部分に限る。）
    <sup>suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-8/sub-2</sup>
    the provision in Article 6 amending Appended Table 1, item (ii) of the Consumption Tax Act and the provision amending the table in Appended Table 3, item (i) of that Act (limited to the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows, and the part adding the following before the row for agricultural mutual relief associations and federations of agricultural mutual relief associations).
    <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　貸金業の規制等に関する法律等の一部を改正する法律（平成十八年法律第百十五号）の施行の日
  <sup>suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006) comes into effect
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4191-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第六条中消費税法別表第三第一号の表の改正規定（沖縄振興開発金融公庫の項の次に次のように加える部分に限る。）
    <sup>suppl-4191-6/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-9/sub-2</sup>
    the provision in Article 6 amending the table in Appended Table 3, item (i) of the Consumption Tax Act (limited to the part adding the following after the row for the Okinawa Development Finance Corporation).
    <sup>machine translation, not official</sup>

### 第五十二条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-52 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52</sup>

**第一項**  第六条の規定（附則第一条第七号ヘに掲げる改正規定に限る。）による改正後の消費税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
<sup>suppl-4191-6/art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52/par-1</sup>
The provisions of the Consumption Tax Act as amended by the provisions of Article 6 (limited to the amending provisions listed in Article 1, item (vii), (f) of the Supplementary Provisions) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding new-law trusts and trusts that have received the transition authorization prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
<sup>machine translation, not official</sup>

### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-157 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-157</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）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-4191-6/art-157/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-157/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force 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>

### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4191-6/art-158 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-158 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-158</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4191-6/art-158/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-158/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第五十二条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4191-6/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52
- suppl-4191-6/art-52/par-1: 附則第一条第七号 → 消費税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7
- suppl-4191-6/art-157/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-6/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1
- suppl-4191-6/art-157/par-1: この条 → 消費税法 附則第百五十七条 (Supplementary Provisions, Article 157), suppl-4191-6/art-157 — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-157 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-157

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第一条第一項第七号ヘ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-1/par-1/item-7/sub-2
- 消費税法 附則第五十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-52/par-1
- 消費税法 附則第百五十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-6/art-157/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-20261013T073630-043, 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