# 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-4252-167. 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-4252-167`
- 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-4252-167
- 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 平成二五年五月三一日政令第一六七号
<sup>suppl-4252-167 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-167</sup>

**第一項**  この政令は、平成二十六年一月一日から施行する。ただし、第十四条の三第六号の改正規定は、平成二十六年四月一日から施行する。
<sup>suppl-4252-167/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-167/par-1</sup>
This Cabinet Order comes into effect on January 1, 2014; provided, however, that the provisions amending Article 14-3, item (vi) come into effect on April 1, 2014.
<sup>machine translation, not official</sup>

**第二項**  改正後の第七十五条第一項第六号ハの規定は、平成二十六年四月一日以後に募集が開始される同号ハに規定する寄附金の収入について適用する。
<sup>suppl-4252-167/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-167/par-2</sup>
The provisions of Article 75, paragraph (1), item (vi), (c) after the amendment apply to revenue from donations prescribed in (c) of that item for which solicitation begins on or after April 1, 2014.
<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-20261106T203801-055, 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