# 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-4221-71`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4221-71
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4221-71
- 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 平成二二年一二月一〇日法律第七一号
<sup>suppl-4221-71 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-71 · https://japanlaw.org/l/363AC0000000108/suppl-4221-71</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-71/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-71/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-71/art-1</sup>

**第一項**  この法律は、平成二十四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-4221-71/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-71/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4221-71/art-1/par-1</sup>
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4221-71/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-71/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-4221-71/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  第二条の規定（障害者自立支援法目次の改正規定、同法第一条の改正規定、同法第二条第一項第一号の改正規定、同法第三条の改正規定、同法第四条第一項の改正規定、同法第二章第二節第三款中第三十一条の次に一条を加える改正規定、同法第四十二条第一項の改正規定、同法第七十七条第一項第一号の改正規定並びに同法第七十七条第三項及び第七十八条第二項の改正規定を除く。）、第四条の規定（児童福祉法第二十四条の十一第一項の改正規定を除く。）及び第六条の規定並びに附則第四条から第十条まで、第十九条から第二十一条まで、第三十五条（第一号に係る部分に限る。）、第四十条、第四十二条、第四十三条、第四十六条、第四十八条、第五十条、第五十三条、第五十七条、第六十条、第六十二条、第六十四条、第六十七条、第七十条及び第七十三条の規定　平成二十四年四月一日までの間において政令で定める日
  <sup>suppl-4221-71/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4221-71/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4221-71/art-1/par-1/item-3</sup>
  the provisions of Article 2 (excluding the provisions amending the table of contents of the Services and Supports for Persons with Disabilities Act, the provisions amending Article 1 of that Act, the provisions amending Article 2, paragraph (1), item (i) of that Act, the provisions amending Article 3 of that Act, the provisions amending Article 4, paragraph (1) of that Act, the provisions adding one Article after Article 31 in Chapter II, Section 2, Subsection 3 of that Act, the provisions amending Article 42, paragraph (1) of that Act, the provisions amending Article 77, paragraph (1), item (i) of that Act, and the provisions amending Article 77, paragraph (3) and Article 78, paragraph (2) of that Act), Article 4 (excluding the provisions amending Article 24-11, paragraph (1) of the Child Welfare Act) and Article 6, and the provisions of Articles 4 through 10, Articles 19 through 21, Article 35 (limited to the part concerning item (i)), Article 40, Article 42, Article 43, Article 46, Article 48, Article 50, Article 53, Article 57, Article 60, Article 62, Article 64, Article 67, Article 70 and Article 73 of the Supplementary Provisions: the date specified by Cabinet Order on or before April 1, 2012
  <sup>machine translation, not official</sup>

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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