# 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-4241-68/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-4241-68/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4241-68/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1 **第一項** この法律は、平成二十六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。 suppl-4241-68/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1/par-1 This Act comes into effect on April 1, 2014; 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** 第一条及び第七条の規定並びに附則第十八条、第二十条及び第二十一条の規定　公布の日 suppl-4241-68/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1/par-1/item-1 the provisions of Articles 1 and 7, and the provisions of Articles 18, 20 and 21 of the Supplementary Provisions: the date of promulgation machine translation, not official **二** 第三条の規定及び附則第十五条から第十六条の三までの規定　令和元年十月一日 suppl-4241-68/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1/par-1/item-2 the provisions of Article 3 and the provisions of Articles 15 through 16-3 of the Supplementary Provisions: October 1, 2019 machine translation, not official --- ## Cites - suppl-4241-68/art-1/par-1/item-1: 附則第十八条 → 消費税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4241-68/art-18 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-18 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-18 - suppl-4241-68/art-1/par-1/item-2: 附則第十五条から第十六条の三まで → 消費税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4241-68/art-15 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-15 - suppl-4241-68/art-1/par-1/item-2: 附則第十五条から第十六条の三まで → 消費税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4241-68/art-16 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16 - suppl-4241-68/art-1/par-1/item-2: 附則第十五条から第十六条の三まで → 消費税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-4241-68/art-16-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2 - suppl-4241-68/art-1/par-1/item-2: 附則第十五条から第十六条の三まで → 消費税法 附則第十六条の三 (Supplementary Provisions, Article 16-3), suppl-4241-68/art-16-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第十五条第一項（第三条の規定による消費税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-15/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-20261013T073630-049, 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