# 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-4142-271. 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-4142-271` - 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-4142-271 - 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 平成一四年八月一日政令第二七一号 suppl-4142-271 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4142-271/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271/art-1 **第一項** この政令は、平成十四年八月一日から施行する。 suppl-4142-271/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271/art-1/par-1 This Cabinet Order comes into effect on August 1, 2002. machine translation, not official ### 第十四条（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 caption: machine translation, not official suppl-4142-271/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271/art-14 **第一項** 第六条の規定による改正後の消費税法施行令第二十二条第二項及び第四項の規定は、施行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をいう。以下この条において同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。 suppl-4142-271/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271/art-14/par-1 The provisions of Article 22, paragraphs (2) and (4) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 6 apply to taxable periods (meaning taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Article) commencing on or after the Effective Date, and the provisions then in force continue to govern taxable periods that commenced before that date. machine translation, not official --- ## Cites - suppl-4142-271/art-14/par-1: 消費税法施行令第二十二条第二項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-2 - suppl-4142-271/art-14/par-1: 第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-4 - suppl-4142-271/art-14/par-1: 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-4142-271/art-14/par-1: この条 → 消費税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4142-271/art-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271/art-14 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第十四条第一項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4142-271/art-14/par-1 --- ## 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