# 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-5022-114/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-5022-114/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-5022-114/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1</sup>

**第一項**  この政令は、令和二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-5022-114/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2020; 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**  附則第六条（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第三条第一項の改正規定に限る。）及び第七条の規定　令和二年六月一日
  <sup>suppl-5022-114/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-1</sup>
  Article 6 of the Supplementary Provisions (limited to the provision amending Article 3, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016)) and Article 7 of the Supplementary Provisions: June 1, 2020;
  <sup>machine translation, not official</sup>

  **二**  第一条中消費税法施行令第二十八条第一項の改正規定、同令第五十条第二項の改正規定、同条の次に一条を加える改正規定及び同令第五十三条の次に三条を加える改正規定　令和二年十月一日
  <sup>suppl-5022-114/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-2</sup>
  the provision amending Article 28, paragraph (1) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 50, paragraph (2) of that Order, the provision adding one Article after that Article, and the provision adding three Articles after Article 53 of that Order: October 1, 2020;
  <sup>machine translation, not official</sup>

  **三**  第一条中消費税法施行令第十八条の改正規定、同令第十八条の二の改正規定及び同令第十八条の五（見出しを含む。）の改正規定並びに次条の規定　令和三年十月一日
  <sup>suppl-5022-114/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-3</sup>
  the provision amending Article 18 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, and the provision amending Article 18-5 of that Order (including its heading), and the provisions of the following Article: October 1, 2021;
  <sup>machine translation, not official</sup>

  **四**  第一条中消費税法施行令第四十条の見出しの改正規定　令和四年一月一日
  <sup>suppl-5022-114/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-4</sup>
  the provision amending the heading of Article 40 of the Order for Enforcement of the Consumption Tax Act in Article 1: January 1, 2022;
  <sup>machine translation, not official</sup>

  **五**  第一条中消費税法施行令第九条第四項の改正規定及び同令第四十八条第二項第一号の改正規定　情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
  <sup>suppl-5022-114/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-5</sup>
  the provision amending Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act in Article 1 and the provision amending Article 48, paragraph (2), item (i) of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5022-114/art-1/par-1/item-1: 第七条 → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-5022-114/art-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-7
- suppl-5022-114/art-1/par-1/item-3: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5022-114/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行令 附則第二条第一項（臨時販売場の承認の効力に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-2/par-1

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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