# 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-4142-107`
- 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-4142-107
- 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 平成一四年三月三一日政令第一〇七号
<sup>suppl-4142-107 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-107</sup>

**第一項**  この政令は、平成十四年四月一日から施行する。ただし、第十二条の改正規定は、独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号）の施行の日から施行する。
<sup>suppl-4142-107/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-107/par-1</sup>
This Cabinet Order comes into effect on April 1, 2002; provided, however, that the provisions amending Article 12 come into effect on the date of enforcement of the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001).
<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-20261106T203801-050, 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