# 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-5031-11/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-5031-11/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5031-11/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-5031-11/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1</sup>

**第一項**  この法律は、令和三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-5031-11/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年一月一日
  <sup>suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第四条中消費税法第五十九条の次に一条を加える改正規定及び附則第十二条の規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 4 adding one Article after Article 59 of the Consumption Tax Act and the provisions of Article 12 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

---

## Cites
- suppl-5031-11/art-1/par-1/item-5/sub-2: 附則第十二条 → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5031-11/art-12 — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-12

## Cited by

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

- 消費税法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5031-11/art-131/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-20261013T073630-063, 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