# 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-5081-12/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-5081-12/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5081-12/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
caption: machine translation, not official
suppl-5081-12/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1
**第一項** この法律は、令和八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。
suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一及び二** 略
suppl-5081-12/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 第十四条の規定（同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）附則第四十四条の改正規定を除く。）及び附則第九十条の規定 令和八年十月一日
suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-3
the provisions of Article 14 (excluding the provisions in that Article amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)) and the provisions of Article 90 of the Supplementary Provisions: October 1, 2026;
machine translation, not official
**四及び五** 略
suppl-5081-12/art-1/par-1/item-4-to-5 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-4-to-5 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-4-to-5
Omitted
machine translation, not official
**六** 次に掲げる規定 令和九年四月一日
suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-6
the following provisions: April 1, 2027;
machine translation, not official
**イからハまで** 略
suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ニ** 附則第二十条第二項から第五項までの規定
suppl-5081-12/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-6/sub-2
the provisions of Article 20, paragraphs (2) through (5) of the Supplementary Provisions;
machine translation, not official
**七** 次に掲げる規定 令和九年十月一日
suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-7
the following provisions: October 1, 2027;
machine translation, not official
**イからヘまで** 略
suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ト** 附則第二十一条の規定
suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-7/sub-2
the provisions of Article 21 of the Supplementary Provisions.
machine translation, not official
**八** 略
suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-8
Omitted
machine translation, not official
**九** 次に掲げる規定 令和十年四月一日
suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9
the following provisions: April 1, 2028;
machine translation, not official
**イ** 第三条の規定（同条中消費税法別表第二第十一号ロの改正規定を除く。）並びに附則第十七条から第十九条まで及び第二十条第一項の規定
suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9/sub-1
the provisions of Article 3 (excluding, in that Article, the provision amending Appended Table 2, item (xi), (b) of the Consumption Tax Act), and the provisions of Articles 17 through 19 and Article 20, paragraph (1) of the Supplementary Provisions;
machine translation, not official
**ロからニまで** 略
suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9/sub-2
Omitted
machine translation, not official
**ホ** 第十四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）附則第四十四条の改正規定
suppl-5081-12/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-1/par-1/item-9/sub-3
the provision in Article 14 amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
machine translation, not official
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## Cites
- suppl-5081-12/art-1/par-1/item-3: 附則第九十条 → 消費税法 附則第九十条 (Supplementary Provisions, Article 90), suppl-5081-12/art-90 — https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-90 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-90
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5081-12/art-99/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-20261013T073630-068, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-069, 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