# 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-4312-99/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-4312-99/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-4312-99/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1</sup>

**第一項**  この政令は、平成三十一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-4312-99/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2019; 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**  次条の規定　令和元年五月一日
  <sup>suppl-4312-99/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1/par-1/item-1</sup>
  the provisions of the following Article: May 1, 2019;
  <sup>machine translation, not official</sup>

  **二**  第十八条の二第二項第一号の改正規定及び第十八条の四（見出しを含む。）の改正規定　令和元年七月一日
  <sup>suppl-4312-99/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1/par-1/item-2</sup>
  the provision amending Article 18-2, paragraph (2), item (i) and the provision amending Article 18-4 (including its heading): July 1, 2019;
  <sup>machine translation, not official</sup>

  **三**  第四十六条第一項の改正規定、第四十九条第二項の改正規定、第五十条の改正規定及び第七十六条第四項の改正規定　令和元年十月一日
  <sup>suppl-4312-99/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1/par-1/item-3</sup>
  the provision amending Article 46, paragraph (1), the provision amending Article 49, paragraph (2), the provision amending Article 50, and the provision amending Article 76, paragraph (4): October 1, 2019.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4312-99/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-4312-99/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 附則第二条第一項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-1
- 消費税法施行令 附則第二条第四項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-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-20261106T203801-065, 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