# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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- 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-4132-383`
- 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-4132-383
- 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.

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## 附　則 平成一三年一一月三〇日政令第三八三号
<sup>suppl-4132-383 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4132-383</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4132-383/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4132-383/art-1</sup>

**第一項**  この政令は、小型船舶の登録等に関する法律（以下「法」という。）の施行の日（平成十四年四月一日）から施行する。
<sup>suppl-4132-383/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4132-383/art-1/par-1</sup>
This Cabinet Order comes into effect on the date of enforcement of the Act on Registration, etc. of Small-Sized Vessels (hereinafter referred to as the "Act") (April 1, 2002).
<sup>machine translation, not official</sup>

### 第六条（消費税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4132-383/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4132-383/art-6</sup>

**第一項**  附則第二条第一項の規定によりなお従前の例によることとされる船籍票受有現存船については、前条の規定による改正前の消費税法施行令第六条第一項（同項第一号に係る部分に限る。）の規定は、なおその効力を有する。
<sup>suppl-4132-383/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4132-383/art-6/par-1</sup>
With respect to an existing ship that holds a ship registry certificate, for which the provisions then in force continue to govern pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions, the provisions of Article 6, paragraph (1) of the Order for Enforcement of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article (limited to the portion relating to item (i) of that paragraph) remain in force.
<sup>machine translation, not official</sup>

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## 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-20261106T203801-044, translated 2026-11-07
- 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
