# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-1. 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4182-129/art-1` - 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-4182-129/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4182-129/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-1 **第一項** この政令は、平成十八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。 suppl-4182-129/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1 This Cabinet Order comes into effect on April 1, 2006; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第三十二条第一項の改正規定　平成十八年十月一日 suppl-4182-129/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-1 the provisions amending Article 32, paragraph (1): October 1, 2006; machine translation, not official **二** 第六条第一項第八号の改正規定、第九条第一項の改正規定、第十条第三項第五号の改正規定、第二十四条第一号の改正規定（「有限会社」を「合同会社」に改める部分に限る。）、第四十八条の改正規定、第五十一条第一項の改正規定及び第五十九条第二号の改正規定並びに次条、附則第四条及び第五条の規定　会社法（平成十七年法律第八十六号）の施行の日 suppl-4182-129/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 the provisions amending Article 6, paragraph (1), item (viii), the provisions amending Article 9, paragraph (1), the provisions amending Article 10, paragraph (3), item (v), the provisions amending Article 24, item (i) (limited to the portion replacing "limited company" with "limited liability company"), the provisions amending Article 48, the provisions amending Article 51, paragraph (1) and the provisions amending Article 59, item (ii), and the provisions of the following Article and Articles 4 and 5 of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005). machine translation, not official --- ## Cites - suppl-4182-129/art-1/par-1/item-2: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4182-129/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-2 - suppl-4182-129/art-1/par-1/item-2: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4182-129/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-4 - suppl-4182-129/art-1/par-1/item-2: 第五条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4182-129/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（有価証券に類するものの範囲等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-2/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-20261106T203801-051, 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