# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4122-147. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — 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: 附　則 (Supplementary Provisions) — address `suppl-4122-147` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4122-147 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ## 附　則 平成一二年三月三一日政令第一四七号 suppl-4122-147 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4122-147 **第一項** この政令は、平成十二年四月一日から施行する。 suppl-4122-147/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4122-147/par-1 This Cabinet Order comes into effect on April 1, 2000. machine translation, not official **第二項** 改正後の消費税法施行令第十条第三項第六号及び第四十八条第六項の規定は、平成十二年四月一日以後に開始する課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号又は第四号の規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下同じ。）において償還される消費税法施行令第一条第二項第四号に規定する国債等について適用し、同日前に開始した課税期間において償還された同号に規定する国債等については、なお従前の例による。 suppl-4122-147/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4122-147/par-2 The provisions of Article 10, paragraph (3), item (vi) and Article 48, paragraph (6) of the Order for Enforcement of the Consumption Tax Act after the amendment apply to national government bonds, etc. prescribed in Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act that are redeemed in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has filed a written notification under item (iii) or (iv) of paragraph (1) of that Article, the taxable period prescribed in that paragraph on the assumption that the written notification had not been filed); the same applies hereinafter) commencing on or after April 1, 2000, and the provisions then in force continue to govern national government bonds, etc. prescribed in Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act that were redeemed in a taxable period that commenced before that date. machine translation, not official --- ## Cites - suppl-4122-147/par-2: 消費税法施行令第十条第三項第六号 → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-6 - suppl-4122-147/par-2: 第四十八条第六項 → 消費税法施行令 第四十八条第六項 (Article 48, paragraph (6)), art-48/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-6 - suppl-4122-147/par-2: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108) - suppl-4122-147/par-2: 同条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108) - suppl-4122-147/par-2: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4122-147/par-2: 同項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108) - suppl-4122-147/par-2: 消費税法施行令第一条第二項第四号 → 消費税法施行令 第一条第二項第四号 (Article 1, paragraph (2), item (iv)), art-1/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-1/par-2/item-4 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-050, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06