# 消費税法 / Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4221-6/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1</sup>

**第一項**  この法律は、平成二十二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-4221-6/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成二十二年六月一日
  <sup>suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-1</sup>
  the following provisions: June 1, 2010
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第五条中消費税法の目次の改正規定、同法第六十二条第一項の改正規定、同法第六十四条の改正規定、同法第六十五条の改正規定、同法第六十六条の改正規定、同法第六十七条から第六十九条までを削る改正規定、同法第七十条第一項の改正規定及び同条を同法第六十七条とする改正規定
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-1/sub-2</sup>
    the provisions amending the table of contents of the Consumption Tax Act in Article 5, the provisions amending Article 62, paragraph (1) of that Act, the provisions amending Article 64 of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 66 of that Act, the provisions deleting Articles 67 through 69 of that Act, the provisions amending Article 70, paragraph (1) of that Act, and the provisions making that Article Article 67 of that Act
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十二年十月一日
  <sup>suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2010
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第五条中消費税法第三十九条第一項の改正規定及び同法第四十五条第四項の改正規定
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-1/par-1/item-3/sub-2</sup>
    the provisions amending Article 39, paragraph (1) of the Consumption Tax Act in Article 5 and the provisions amending Article 45, paragraph (4) of that Act
    <sup>machine translation, not official</sup>

## Cited by

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

- 消費税法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-6/art-146/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-20261013T073630-046, 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