# 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-5061-8/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-5061-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5061-8/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5061-8/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1</sup>

**第一項**  この法律は、令和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。
<sup>suppl-5061-8/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1</sup>
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of 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、同法第六十五条の改正規定及び同法第六十六条の改正規定　公布の日から起算して十日を経過した日
  <sup>suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-1</sup>
  the provisions of Article 5 amending Article 64 of the Consumption Tax Act, the provisions amending Article 65 of that Act and the provisions amending Article 66 of that Act: the day on which 10 days have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和六年十月一日
  <sup>suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第五条中消費税法第九条第七項の改正規定、同法第九条の二第三項の改正規定、同法第十二条の二の改正規定、同法第十二条の三の改正規定、同法第三十七条第一項の改正規定、同法第五十一条の改正規定及び同法第五十八条の改正規定並びに附則第十三条第一項から第三項まで、第十項及び第十一項の規定
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 5 amending Article 9, paragraph (7) of the Consumption Tax Act, the provisions amending Article 9-2, paragraph (3) of that Act, the provisions amending Article 12-2 of that Act, the provisions amending Article 12-3 of that Act, the provisions amending Article 37, paragraph (1) of that Act, the provisions amending Article 51 of that Act and the provisions amending Article 58 of that Act, and the provisions of Article 13, paragraphs (1) through (3), (10) and (11) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ハからチまで**  略
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3/sub-3</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **リ**  第二十一条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項の改正規定、同法附則第五十二条の改正規定及び同法附則第五十三条の改正規定並びに附則第六十三条の規定
    <sup>suppl-5061-8/art-1/par-1/item-3/sub-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-3/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-3/sub-4</sup>
    the provisions of Article 21 amending Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), the provisions amending Article 52 of the Supplementary Provisions of that Act and the provisions amending Article 53 of the Supplementary Provisions of that Act, and the provisions of Article 63 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から八まで**  略
  <sup>suppl-5061-8/art-1/par-1/item-4-to-8 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-4-to-8 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-4-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　公益信託に関する法律（令和六年法律第三十号）の施行の日
  <sup>suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9/sub-2</sup>
    the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

    **ハ**  略
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9/sub-3</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第五条中消費税法第十四条第一項ただし書の改正規定、同法第十五条（見出しを含む。）の改正規定、同法第六十条の改正規定、同法附則第十九条の二を削り、同法附則第十九条の三を同法附則第十九条の二とする改正規定及び同法別表第三の改正規定（同表第一号に係る部分を除く。）並びに附則第十三条第五項の規定
    <sup>suppl-5061-8/art-1/par-1/item-9/sub-4 · https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-1/par-1/item-9/sub-4 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-1/par-1/item-9/sub-4</sup>
    the provisions of Article 5 amending the proviso to Article 14, paragraph (1) of the Consumption Tax Act, the provisions amending Article 15 (including its heading) of that Act, the provisions amending Article 60 of that Act, the provisions deleting Article 19-2 of the Supplementary Provisions of that Act and making Article 19-3 of the Supplementary Provisions of that Act Article 19-2 of the Supplementary Provisions of that Act, and the provisions amending Appended Table 3 of that Act (excluding the part pertaining to item (i) of that Appended Table), and the provisions of Article 13, paragraph (5) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-5061-8/art-1/par-1/item-3/sub-2: 附則第十三条第一項から第三項まで → 消費税法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-5061-8/art-13/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-1
- suppl-5061-8/art-1/par-1/item-3/sub-2: 附則第十三条第一項から第三項まで → 消費税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-5061-8/art-13/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-2
- suppl-5061-8/art-1/par-1/item-3/sub-2: 附則第十三条第一項から第三項まで → 消費税法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-5061-8/art-13/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-3
- suppl-5061-8/art-1/par-1/item-3/sub-2: 第十項 → 消費税法 附則第十三条第十項 (Supplementary Provisions, Article 13, paragraph (10)), suppl-5061-8/art-13/par-10 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-10 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-10
- suppl-5061-8/art-1/par-1/item-3/sub-2: 第十一項 → 消費税法 附則第十三条第十一項 (Supplementary Provisions, Article 13, paragraph (11)), suppl-5061-8/art-13/par-11 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-11 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-11
- suppl-5061-8/art-1/par-1/item-3/sub-4: 附則第六十三条 → 消費税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-5061-8/art-63 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-63 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-63
- suppl-5061-8/art-1/par-1/item-9/sub-4: 附則第十三条第五項 → 消費税法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-5061-8/art-13/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-5

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第十三条第五項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-5
- 消費税法 附則第七十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-72/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-72/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-20261013T073630-066, 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