# 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-4232-198/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-4232-198/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-4232-198/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-4232-198/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-1 **第一項** この政令は、公布の日から施行する。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-4232-198/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation; 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** 第十九条の見出しの改正規定、第二十条の三の次に三条を加える改正規定、第二十七条の改正規定（同条第二項及び第三項を次のように改める部分（同条第二項第三号及び第三項第三号に係る部分に限る。）を除く。）、第二十八条の改正規定（同条第二項の次に一項を加える部分（同条第三項第二号に係る部分に限る。）を除く。）、第六十五条第一号の改正規定及び第七十条（見出しを含む。）の改正規定並びに次条の規定　平成二十四年一月一日 suppl-4232-198/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-1 the provisions amending the heading of Article 19, the provisions adding three Articles after Article 20-3, the provisions amending Article 27 (excluding the portion amending paragraphs (2) and (3) of that Article to read as follows (limited to the portion relating to paragraph (2), item (iii) and paragraph (3), item (iii) of that Article)), the provisions amending Article 28 (excluding the portion adding one paragraph after paragraph (2) of that Article (limited to the portion relating to paragraph (3), item (ii) of that Article)), the provisions amending Article 65, item (i) and the provisions amending Article 70 (including its heading), and the provisions of the following Article: January 1, 2012; machine translation, not official **二** 第二十七条第二項及び第三項の改正規定（同条第二項第三号及び第三項第三号に係る部分に限る。）、第二十八条第二項の次に一項を加える改正規定（同条第三項第二号に係る部分に限る。）並びに第四十七条の次に一条を加える改正規定並びに附則第三条の規定　平成二十四年四月一日 suppl-4232-198/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-2 the provisions amending Article 27, paragraphs (2) and (3) (limited to the portion relating to paragraph (2), item (iii) and paragraph (3), item (iii) of that Article), the provisions adding one paragraph after Article 28, paragraph (2) (limited to the portion relating to paragraph (3), item (ii) of that Article) and the provisions adding one Article after Article 47, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2012; machine translation, not official **三** 第五条第八号の改正規定、第六条第一項の改正規定及び第十七条第二項第六号の改正規定　民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律（平成二十三年法律第五十七号）の施行の日 suppl-4232-198/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-3 the provisions amending Article 5, item (viii), the provisions amending Article 6, paragraph (1) and the provisions amending Article 17, paragraph (2), item (vi): the date of enforcement of the Act Partially Amending the Act on Promotion of Private Finance Initiative (Act No. 57 of 2011). machine translation, not official --- ## Cites - suppl-4232-198/art-1/par-1/item-1: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4232-198/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2 - suppl-4232-198/art-1/par-1/item-2: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4232-198/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-3 --- ## 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-20261106T203801-053, 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