# 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-4301-7/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-4301-7/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4301-7/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-4301-7/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1</sup>

**第一項**  この法律は、平成三十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-4301-7/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2018; 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**  第五条中消費税法第六十四条の改正規定及び同法第六十七条第二項の改正規定並びに附則第百三十九条の規定　公布の日から起算して十日を経過した日
  <sup>suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-1</sup>
  in Article 5, the provisions amending Article 64 of the Consumption Tax Act and the provisions amending Article 67, paragraph (2) of that Act, and the provisions of Article 139 of the Supplementary Provisions: the day on which 10 days have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

  **二から六まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-2-to-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-2-to-6 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-2-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和二年四月一日
  <sup>suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7</sup>
  the following provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第五条中消費税法第三条の改正規定、同法第四十六条の次に二条を加える改正規定、同法第五十六条第一項の改正規定及び同法別表第三第一号の表保険契約者保護機構の項の改正規定並びに附則第四十五条の規定
    <sup>suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-7/sub-2</sup>
    in Article 5, the provisions amending Article 3 of the Consumption Tax Act, the provisions adding two Articles after Article 46 of that Act, the provisions amending Article 56, paragraph (1) of that Act and the provisions amending the entry for the Policyholders Protection Corporation in the table of Appended Table 3, item (i) of that Act, and the provisions of Article 45 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八から十一まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-8-to-11 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-8-to-11 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-8-to-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-12</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第五条中消費税法別表第三第一号の表地方住宅供給公社の項の次に次のように加える改正規定
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-1/par-1/item-12/sub-2</sup>
    in Article 5, the provisions adding the following after the entry for Local Housing Corporation in the table of Appended Table 3, item (i) of the Consumption Tax Act.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4301-7/art-1/par-1/item-7/sub-2: 附則第四十五条 → 消費税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4301-7/art-45 — https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-45

## Cited by

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

- 消費税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-143/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-20261013T073630-060, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-061, 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