# 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-4232-305. 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-4232-305`
- 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-4232-305
- 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 平成二三年九月三〇日政令第三〇五号
<sup>suppl-4232-305 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-305</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4232-305/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-305/art-1</sup>

**第一項**  この政令は、予防接種法及び新型インフルエンザ予防接種による健康被害の救済等に関する特別措置法の一部を改正する法律（平成二十三年法律第八十五号）附則第一条ただし書に規定する規定の施行の日（平成二十三年十月一日）から施行する。
<sup>suppl-4232-305/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-305/art-1/par-1</sup>
This Cabinet Order comes into effect on the date of enforcement of the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Immunization Act and the Act on Special Measures for Relief, etc. for Health Damage Caused by Vaccination against Novel Influenza (Act No. 85 of 2011) (October 1, 2011).
<sup>machine translation, not official</sup>

---

## 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
