# 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-4152-135`
- 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-4152-135
- 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 平成一五年三月三一日政令第一三五号
<sup>suppl-4152-135 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4152-135/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-1</sup>

**第一項**  この政令は、平成十六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。
<sup>suppl-4152-135/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2004; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第二条第一項第二号の改正規定、第十四条の改正規定、第十四条の三第四号の改正規定（「知的障害者福祉法」の下に「（昭和三十五年法律第三十七号）」を加える部分に限る。）、第二十四条の改正規定、第五十三条第四項の改正規定、第七十一条第二項の改正規定、第七十五条第三項の改正規定及び第七十六条の改正規定（同条第三項の改正規定並びに同条第八項及び第十項の改正規定中「、第六項又は第八項」を「又は第六項」に改める部分を除く。）　平成十五年四月一日
  <sup>suppl-4152-135/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-1</sup>
  the provisions amending Article 2, paragraph (1), item (ii), the provisions amending Article 14, the provisions amending Article 14-3, item (iv) (limited to the portion adding "(Act No. 37 of 1960)" after "Act on Welfare of Mentally Retarded Persons"), the provisions amending Article 24, the provisions amending Article 53, paragraph (4), the provisions amending Article 71, paragraph (2), the provisions amending Article 75, paragraph (3) and the provisions amending Article 76 (excluding the provisions amending paragraph (3) of that Article and the portion of the provisions amending paragraphs (8) and (10) of that Article that replaces ", (6) or (8)" with "or (6)"): April 1, 2003;
  <sup>machine translation, not official</sup>

  **二**  第五条第八号ヲの改正規定及び第十四条の三第四号の改正規定（「知的障害者福祉法」の下に「（昭和三十五年法律第三十七号）」を加える部分を除く。）　平成十五年十月一日
  <sup>suppl-4152-135/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-2</sup>
  the provisions amending Article 5, item (viii), (l) and the provisions amending Article 14-3, item (iv) (excluding the portion adding "(Act No. 37 of 1960)" after "Act on Welfare of Mentally Retarded Persons"): October 1, 2003;
  <sup>machine translation, not official</sup>

  **三**  第四十一条（見出しを含む。）の改正規定及び附則第二条の規定　平成十六年一月一日
  <sup>suppl-4152-135/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-3</sup>
  the provisions amending Article 41 (including its heading) and the provisions of Article 2 of the Supplementary Provisions: January 1, 2004.
  <sup>machine translation, not official</sup>

### 第二条（課税期間の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Becoming Subject to the Special Provisions on Taxable Periods
<sup>caption: machine translation, not official</sup>
<sup>suppl-4152-135/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2</sup>

**第一項**  事業者が、この政令の施行の日（次項及び次条において「施行日」という。）以後最初に開始する年又は事業年度（所得税法等の一部を改正する法律（平成十五年法律第八号。次条において「改正法」という。）第六条の規定による改正後の消費税法（次項及び次条において「新法」という。）第十九条第一項第三号又は第四号の規定による届出書を提出している事業者にあっては、これらの規定に定める期間。以下この項において「適用事業年度等」という。）につき同条第一項第三号の二又は第四号の二の規定の適用を受けるため、これらの規定による届出書を当該適用事業年度等の初日の前日以前にその納税地を所轄する税務署長に提出したときは、当該前日に当該届出書を当該税務署長に提出したものとみなして、同条第二項の規定を適用する。
<sup>suppl-4152-135/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-1</sup>
Where a business operator, in order to be subject to the application of Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Consumption Tax Act as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; referred to as the "Amending Act" in the following Article) (referred to as the "New Act" in the following paragraph and the following Article) for the year or business year that first begins on or after the date of enforcement of this Cabinet Order (referred to as the "Effective Date" in the following paragraph and the following Article) (for a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Act, the period specified in those provisions; hereinafter referred to as the "applicable business year, etc." in this paragraph), submits the written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the New Act to the district director having jurisdiction over its place for tax payment on or before the day preceding the first day of that applicable business year, etc., Article 19, paragraph (2) of the New Act applies by deeming that the written notification was submitted to that district director on that preceding day.
<sup>machine translation, not official</sup>

**第二項**  新法第十九条第一項第三号又は第四号の規定による届出書を提出している事業者が、施行日以後に開始する課税期間（同条に規定する課税期間をいう。次条において同じ。）について同項第三号の二又は第四号の二の規定の適用を初めて受けようとする場合には、同条第五項の規定にかかわらず、同条第一項第三号の二又は第四号の二の規定による届出書をその納税地を所轄する税務署長に提出することができる。
<sup>suppl-4152-135/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-2</sup>
Where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Act intends to become subject for the first time to the application of item (iii)-2 or (iv)-2 of that paragraph for a taxable period (meaning the taxable period prescribed in Article 19 of the New Act; the same applies in the following Article) commencing on or after the Effective Date, it may, notwithstanding Article 19, paragraph (5) of the New Act, submit the written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the New Act to the district director having jurisdiction over its place for tax payment.
<sup>machine translation, not official</sup>

### 第三条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
<sup>caption: machine translation, not official</sup>
<sup>suppl-4152-135/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3</sup>

**第一項**  事業者（施行日以後最初に開始する課税期間において新法第九条第一項本文の規定の適用を受けない事業者（同条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）で当該課税期間の直前の課税期間において改正法第六条の規定による改正前の消費税法第九条第一項本文の規定の適用を受けた事業者に限る。）が、新法第三十七条第一項に規定する届出書を施行日以後最初に開始する課税期間（消費税法施行令第五十六条各号に掲げるものを除く。）中にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
<sup>suppl-4152-135/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3/par-1</sup>
Where a business operator (limited to a business operator that is not subject to the application of the main clause of Article 9, paragraph (1) of the New Act in the first taxable period commencing on or after the Effective Date (excluding a business operator that is not exempted from the obligation to pay consumption tax by the submission of a written notification under paragraph (4) of that Article) and that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 6 of the Amending Act in the taxable period immediately preceding that taxable period) has submitted the written notification prescribed in Article 37, paragraph (1) of the New Act to the district director having jurisdiction over its place for tax payment during the first taxable period commencing on or after the Effective Date (excluding the taxable periods set out in the items of Article 56 of the Order for Enforcement of the Consumption Tax Act), if that written notification states that the business operator will be subject to the application of Article 37, paragraph (1) of the New Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the New Act applies by deeming that the written notification was submitted to that district director on the day preceding the first day of that taxable period.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4152-135/art-1/par-1/item-3: 附則第二条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4152-135/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2
- suppl-4152-135/art-2/par-1: 次項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4152-135/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-2
- suppl-4152-135/art-2/par-1: 次条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4152-135/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3
- suppl-4152-135/art-2/par-1: 第十九条第一項第三号 → 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-4152-135/art-2/par-1: 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-4152-135/art-2/par-1: この項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4152-135/art-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-1
- suppl-4152-135/art-2/par-1: 同条第一項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- suppl-4152-135/art-2/par-1: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- suppl-4152-135/art-2/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4152-135/art-2/par-2: 次条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4152-135/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3
- suppl-4152-135/art-3/par-1: 消費税法施行令第五十六条 → 消費税法施行令 第五十六条 (Article 56), art-56 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-56

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-1/par-1/item-3
- 消費税法施行令 附則第二条第一項（課税期間の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-1
- 消費税法施行令 附則第二条第二項（課税期間の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-2

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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-20261106T203801-046, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-050, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-051, 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