# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十二条 (Supplementary Provisions, Article 22)

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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: 第二十二条 (Supplementary Provisions, Article 22)（消費税法施行令の一部改正に伴う経過措置） — address `suppl-4192-369/art-22`
- 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-4192-369/art-22
- 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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### 第二十二条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-369/art-22 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4192-369/art-22</sup>

**第一項**  既登録社債等については、第二十八条の規定による改正前の消費税法施行令第一条第二項、第六条第一項及び第十条第三項の規定は、なおその効力を有する。
<sup>suppl-4192-369/art-22/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4192-369/art-22/par-1</sup>
With respect to already-registered corporate bonds, etc., the provisions of Article 1, paragraph (2), Article 6, paragraph (1) and Article 10, paragraph (3) of the Order for Enforcement of the Consumption Tax Act prior to the amendment by the provisions of Article 28 remain in force.
<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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-052, 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