# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4262-141/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-4262-141/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4262-141/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1</sup>

**第一項**  この政令は、平成二十六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。
<sup>suppl-4262-141/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2014; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第十八条の改正規定及び次条の規定　平成二十六年十月一日
  <sup>suppl-4262-141/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-1</sup>
  the provisions amending Article 18 and the provisions of the following Article: October 1, 2014;
  <sup>machine translation, not official</sup>

  **二**  第五十七条の改正規定及び附則第四条の規定　平成二十七年四月一日
  <sup>suppl-4262-141/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-2</sup>
  the provisions amending Article 57 and the provisions of Article 4 of these Supplementary Provisions: April 1, 2015;
  <sup>machine translation, not official</sup>

  **三**  第十四条第八号の改正規定（同号を同条第九号とする部分を除く。）　児童福祉法の一部を改正する法律（平成二十六年法律第四十七号）の施行の日
  <sup>suppl-4262-141/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-3</sup>
  the provisions amending Article 14, item (viii) (excluding the portion that makes that item item (ix) of that Article): the date of enforcement of the Act Partially Amending the Child Welfare Act (Act No. 47 of 2014);
  <sup>machine translation, not official</sup>

  **四**  第十四条第二十三号を同条第二十四号とし、同条第九号から第二十二号までを一号ずつ繰り下げる改正規定及び同条第八号を同条第九号とし、同条第七号を同条第八号とし、同条第六号の次に一号を加える改正規定　難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の施行の日
  <sup>suppl-4262-141/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-4</sup>
  the provisions that make Article 14, item (xxiii) item (xxiv) of that Article and shift items (ix) through (xxii) of that Article down by one item each, and the provisions that make item (viii) of that Article item (ix) of that Article, make item (vii) of that Article item (viii) of that Article and add one item after item (vi) of that Article: the date of enforcement of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014);
  <sup>machine translation, not official</sup>

  **五**  第十四条の三の改正規定　子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日
  <sup>suppl-4262-141/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-5</sup>
  the provisions amending Article 14-3: the date of enforcement of the Act on Support for Children and Child-rearing (Act No. 65 of 2012).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4262-141/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-4262-141/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-2
- suppl-4262-141/art-1/par-1/item-2: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4262-141/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-4

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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-20261106T203801-044, translated 2026-11-07
- 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