# 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-5021-8/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-5021-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5021-8/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1</sup>

**第一項**  この法律は、令和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-5021-8/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1</sup>
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　令和二年十月一日
  <sup>suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-1</sup>
  the following provisions: October 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  第六条中消費税法第三十条の改正規定、同法第三十五条の次に一条を加える改正規定及び同法別表第一の改正規定（「第十二条の三」の下に「、第三十条、第三十五条の二」を加える部分に限る。）並びに附則第四十四条の規定
    <sup>suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-1/sub-1</sup>
    the provisions of Article 6 amending Article 30 of the Consumption Tax Act, the provisions adding one Article after Article 35 of that Act, and the provisions amending Appended Table 1 of that Act (limited to the part adding ", Article 30, Article 35-2" after "Article 12-3"), and the provisions of Article 44 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **二及び三**  略
  <sup>suppl-5021-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-2-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和四年一月一日
  <sup>suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第六条中消費税法第十八条（見出しを含む。）の改正規定及び附則第四十三条の規定
    <sup>suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-4/sub-2</sup>
    the provisions of Article 6 amending Article 18 of the Consumption Tax Act (including its heading) and the provisions of Article 43 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年四月一日
  <sup>suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第七条の規定及び附則第四十七条の規定
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 7 and the provisions of Article 47 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ヘからツまで**  略
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-3</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ネ**  第三十条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条の改正規定（同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。）、同法附則第四十四条の改正規定（同条第一項に係る部分（「第六項」を「第七項」に改める部分を除く。）及び同条第三項に係る部分を除く。）及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定
    <sup>suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-4</sup>
    the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

---

## Cites
- suppl-5021-8/art-1/par-1/item-1/sub-1: 附則第四十四条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5021-8/art-44 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-44
- suppl-5021-8/art-1/par-1/item-4/sub-2: 附則第四十三条 → 消費税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-5021-8/art-43 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43
- suppl-5021-8/art-1/par-1/item-5/sub-2: 附則第四十七条 → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-5021-8/art-47 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47
- suppl-5021-8/art-1/par-1/item-5/sub-4: 附則第百三十八条第一項から第四項まで → 消費税法 附則第百三十八条第一項 (Supplementary Provisions, Article 138, paragraph (1)), suppl-5021-8/art-138/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-1
- suppl-5021-8/art-1/par-1/item-5/sub-4: 附則第百三十八条第一項から第四項まで → 消費税法 附則第百三十八条第四項 (Supplementary Provisions, Article 138, paragraph (4)), suppl-5021-8/art-138/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-138/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-138/par-4

## Cited by

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

- 消費税法 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-171/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-20261013T073630-062, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-063, 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