# 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-4232-88. 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-4232-88` - 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-4232-88 - 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 平成二三年三月三一日政令第八八号 suppl-4232-88 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-88 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4232-88/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-88/art-1 **第一項** この政令は、平成二十三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-4232-88/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-88/art-1/par-1 This Cabinet Order comes into effect on April 1, 2011; 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** 略 suppl-4232-88/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-88/art-1/par-1/item-1 Omitted machine translation, not official **二** 第一条（関税法施行令第二条の改正規定、同令第五十九条の三の改正規定、同令第六十一条の改正規定、同令第九十二条の改正規定（「同号の」を「同項第一号若しくは第二号の」に、「当該」を「これらの号に掲げる」に改める部分に限る。）及び同令別表第一の改正規定を除く。）、第七条及び第八条の規定　平成二十三年十月一日 suppl-4232-88/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-88/art-1/par-1/item-2 Article 1 (excluding the provisions amending Article 2 of the Order for Enforcement of the Customs Act, the provisions amending Article 59-3 of that Order, the provisions amending Article 61 of that Order, the provisions amending Article 92 of that Order (limited to the portion replacing "of that item" with "of item (i) or (ii) of that paragraph" and "the relevant" with "set out in those items") and the provisions amending Appended Table 1 of that Order), and the provisions of Articles 7 and 8: October 1, 2011. 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-20261106T203801-053, 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