# 消費税法 / Consumption Tax Act — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（消費税法の一部改正に伴う調整規定） — address `suppl-5051-3/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-5051-3/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-21 - 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. --- ### 第二十一条（消費税法の一部改正に伴う調整規定） — Adjustment Provisions Accompanying the Partial Amendment of the Consumption Tax Act caption: machine translation, not official suppl-5051-3/art-21 · https://japanlaw.org/en/consumption-tax-act/suppl-5051-3/art-21 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-21 **第一項** 附則第一条第十一号に掲げる規定の施行の日が令和五年十月一日前である場合には、第六条のうち消費税法別表第二第七号ロの改正規定中「別表第二第七号ロ」とあるのは、「別表第一第七号ロ」とする。 suppl-5051-3/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5051-3/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-21/par-1 In the case where the date on which the provisions set forth in Article 1, item (xi) of the Supplementary Provisions come into effect is before October 1, 2023, in the provisions of Article 6 amending Appended Table 2, item (vii), (b) of the Consumption Tax Act, the phrase "Appended Table 2, item (vii), (b)" is deemed to be replaced with "Appended Table 1, item (vii), (b)". machine translation, not official --- ## Cites - suppl-5051-3/art-21/par-1: 附則第一条第十一号 → 消費税法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5051-3/art-1/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/suppl-5051-3/art-1/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-11 --- ## 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-20261013T073630-065, 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