# 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-4172-55. 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-4172-55` - 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-4172-55 - 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 平成一七年三月一八日政令第五五号 suppl-4172-55 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4172-55 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4172-55/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4172-55/art-1 **第一項** この政令は、平成十七年四月一日から施行する。 suppl-4172-55/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4172-55/art-1/par-1 This Cabinet Order comes into effect on April 1, 2005. machine translation, not official ### 第八条（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-4172-55/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4172-55/art-8 **第一項** 旧市町村の合併の特例に関する法律附則第二条第六項又は第九項の規定によりなおその効力を有するものとされる同法第五条の八第一項の規定に基づく合併特例区が一般会計に係る業務として行う事業については、前条の規定による改正前の消費税法施行令附則第二十三条の規定は、この政令の施行の日以後も、なおその効力を有する。 suppl-4172-55/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4172-55/art-8/par-1 With respect to a business that a special merger district based on Article 5-8, paragraph (1) of the former Act on Special Provisions for the Merger of Municipalities, which is to remain in force pursuant to Article 2, paragraph (6) or (9) of the Supplementary Provisions of that Act, conducts as operations relating to the general account, the provisions of Article 23 of the Supplementary Provisions of the Order for Enforcement of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article remain in force even on or after the date of enforcement of this Cabinet Order. machine translation, not official --- ## 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 - 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