# 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-4231-82/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-4231-82/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-82/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
caption: machine translation, not official
suppl-4231-82/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1
**第一項** この法律は、公布の日から施行する。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。
suppl-4231-82/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 次に掲げる規定 公布の日から起算して二月を経過した日
suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-1
the following provisions: the day on which two months have elapsed from the date of promulgation;
machine translation, not official
**イからニまで** 略
suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ホ** 第六条中消費税法第六十四条の改正規定、同法第六十五条第三号の改正規定及び同法第六十七条第二項の改正規定
suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-1/sub-2
the provisions amending Article 64 of the Consumption Tax Act in Article 6, the provisions amending Article 65, item (iii) of that Act, and the provisions amending Article 67, paragraph (2) of that Act
machine translation, not official
**二** 略
suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十四年一月一日
suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3
the following provisions: January 1, 2012
machine translation, not official
**イからハまで** 略
suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ニ** 第六条中消費税法第九条の改正規定、同条の次に一条を加える改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第十二条の改正規定、同法第十二条の二第一項及び第二項の改正規定、同法第十五条の改正規定、同法第五十四条（見出しを含む。）の改正規定、同法第五十五条（見出しを含む。）の改正規定、同法第五十六条の改正規定並びに同法第五十七条第一項第一号の改正規定並びに附則第二十二条（第三項を除く。）の規定
suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3/sub-2
the provisions amending Article 9 of the Consumption Tax Act in Article 6, the provisions adding one Article after that Article, the provisions amending Article 10 of that Act, the provisions amending Article 11 of that Act, the provisions amending Article 12 of that Act, the provisions amending Article 12-2, paragraphs (1) and (2) of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 54 (including its heading) of that Act, the provisions amending Article 55 (including its heading) of that Act, the provisions amending Article 56 of that Act, and the provisions amending Article 57, paragraph (1), item (i) of that Act, and the provisions of Article 22 of the Supplementary Provisions (excluding paragraph (3))
machine translation, not official
**四** 第六条中消費税法第三十条の改正規定及び附則第二十二条第三項の規定 平成二十四年四月一日
suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-4
the provisions amending Article 30 of the Consumption Tax Act in Article 6 and the provisions of Article 22, paragraph (3) of the Supplementary Provisions: April 1, 2012
machine translation, not official
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## Cites
- suppl-4231-82/art-1/par-1/item-3/sub-2: 附則第二十二条 → 消費税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4231-82/art-22 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22
- suppl-4231-82/art-1/par-1/item-3/sub-2: 第三項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4231-82/art-22/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
- suppl-4231-82/art-1/par-1/item-4: 附則第二十二条第三項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4231-82/art-22/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-92/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-20261013T073630-047, 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