# 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-4272-145/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-4272-145/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-4272-145/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-4272-145/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1 **第一項** この政令は、平成二十七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-4272-145/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1 This Cabinet Order comes into effect on April 1, 2015; 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** 第一条中消費税法施行令第九条第一項第三号の改正規定　平成二十七年五月一日 suppl-4272-145/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-1 the provisions amending Article 9, paragraph (1), item (iii) of the Order for Enforcement of the Consumption Tax Act in Article 1: May 1, 2015; machine translation, not official **二** 第一条の規定（同条中消費税法施行令第二条の次に一条を加える改正規定、同令第九条第一項第三号の改正規定、同令第十四条の二の改正規定、同令第十六条第一号の改正規定、同令第十八条の改正規定、同条の次に三条を加える改正規定、同令第四十二条第一項第二号の改正規定及び同令第四十三条第一号の改正規定を除く。）並びに次条並びに附則第四条、第五条第一項及び第六条から第十一条までの規定　平成二十七年十月一日 suppl-4272-145/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-2 the provisions of Article 1 (excluding the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 9, paragraph (1), item (iii) of that Order, the provisions amending Article 14-2 of that Order, the provisions amending Article 16, item (i) of that Order, the provisions amending Article 18 of that Order, the provisions adding three Articles after Article 18 of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order), the provisions of the following Article, and the provisions of Article 4, Article 5, paragraph (1) and Articles 6 through 11 of these Supplementary Provisions: October 1, 2015; machine translation, not official **三** 第一条中消費税法施行令第二条の次に一条を加える改正規定、同令第十四条の二第三項第二号の改正規定、同令第四十二条第一項第二号の改正規定及び同令第四十三条第一号の改正規定並びに附則第五条第二項の規定　平成二十八年四月一日 suppl-4272-145/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-3 the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 14-2, paragraph (3), item (ii) of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order, and the provisions of Article 5, paragraph (2) of these Supplementary Provisions: April 1, 2016. machine translation, not official --- ## Cites - suppl-4272-145/art-1/par-1/item-2: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4272-145/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-2 - suppl-4272-145/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-4272-145/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-4 - suppl-4272-145/art-1/par-1/item-2: 第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4272-145/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-1 - suppl-4272-145/art-1/par-1/item-3: 附則第五条第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4272-145/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-2 --- ## 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-20261106T203801-057, 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