# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5052-137`
- 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-5052-137
- 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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## 附　則 令和五年三月三一日政令第一三七号
<sup>suppl-5052-137 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-137/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1</sup>

**第一項**  この政令は、令和五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-5052-137/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2023; 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**  第一条中消費税法施行令第十八条第二項第二号の改正規定、同令第十八条の二の改正規定、同令第十八条の四第四項第三号の改正規定及び同令第十八条の五の改正規定　令和五年五月一日
  <sup>suppl-5052-137/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-1</sup>
  the provision amending Article 18, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, the provision amending Article 18-4, paragraph (4), item (iii) of that Order, and the provision amending Article 18-5 of that Order: May 1, 2023;
  <sup>machine translation, not official</sup>

  **二**  第一条中消費税法施行令第七十条の二の改正規定、同令第七十条の三の改正規定、同令第七十条の五（見出しを含む。）の改正規定及び同令第七十条の九第三項の改正規定　令和五年十月一日
  <sup>suppl-5052-137/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-2</sup>
  the provision amending Article 70-2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 70-3 of that Order, the provision amending Article 70-5 (including its heading) of that Order, and the provision amending Article 70-9, paragraph (3) of that Order: October 1, 2023;
  <sup>machine translation, not official</sup>

  **三**  第一条中消費税法施行令第十四条第十四号及び第十五号の改正規定　令和六年四月一日
  <sup>suppl-5052-137/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-3</sup>
  the provision amending Article 14, items (xiv) and (xv) of the Order for Enforcement of the Consumption Tax Act in Article 1: April 1, 2024;
  <sup>machine translation, not official</sup>

  **四**  第一条中消費税法施行令第九条の改正規定、同令第十一条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並びに次条及び附則第四条の規定　安定的かつ効率的な資金決済制度の構築を図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（令和四年法律第六十一号）の施行の日
  <sup>suppl-5052-137/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4</sup>
  the provision amending Article 9 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 11 of that Order, and the provision amending Article 48, paragraph (2), item (i) of that Order, and the provisions of the following Article and Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022).
  <sup>machine translation, not official</sup>

### 第二条（電子決済手段の譲渡等に関する経過措置） — Transitional Measures Concerning Transfer, etc. of Electronic Payment Instruments
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-137/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2</sup>

**第一項**  第一条の規定による改正後の消費税法施行令（次条において「新令」という。）第九条第一項及び第四項、第十一条並びに第四十八条第二項の規定は、前条第四号に定める日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）及び同日以後に国内において事業者が行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）に係る消費税について適用し、同日前に国内において事業者が行った資産の譲渡等及び同日前に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。
<sup>suppl-5052-137/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/par-1</sup>
The provisions of Article 9, paragraphs (1) and (4), Article 11, and Article 48, paragraph (2) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Order" in the following Article) apply to consumption tax on a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) on or after the day specified in item (iv) of the preceding Article and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after that day, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets made in Japan by a business operator before that day and on a taxable purchase made in Japan by a business operator before that day.
<sup>machine translation, not official</sup>

### 第三条（厚生労働大臣の指定に関する経過措置） — Transitional Measures Concerning Designation by the Minister of Health, Labour and Welfare
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-137/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-3</sup>

**第一項**  この政令の施行前に第一条の規定による改正前の消費税法施行令第十四条の三第一号若しくは第八号又は第十四条の四の規定により厚生労働大臣がした指定は、それぞれ新令第十四条の三第一号の規定により内閣総理大臣がした指定又は同条第八号若しくは新令第十四条の四の規定により内閣総理大臣及び厚生労働大臣がした指定とみなす。
<sup>suppl-5052-137/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-3/par-1</sup>
A designation made by the Minister of Health, Labour and Welfare before this Cabinet Order comes into effect pursuant to Article 14-3, item (i) or (viii) or Article 14-4 of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 is deemed to be, respectively, a designation made by the Prime Minister pursuant to Article 14-3, item (i) of the New Order or a designation made by the Prime Minister and the Minister of Health, Labour and Welfare pursuant to item (viii) of that Article or Article 14-4 of the New Order.
<sup>machine translation, not official</sup>

### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5052-137/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-4</sup>

**第一項**  附則第一条第四号に掲げる規定の施行前にした行為及び附則第二条の規定によりなお従前の例によることとされる消費税に係る同号に掲げる規定の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5052-137/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-4/par-1</sup>
With regard to the application of penal provisions to acts committed before the enforcement of the provisions set out in Article 1, item (iv) of the Supplementary Provisions and to acts committed after the enforcement of the provisions set out in that item in relation to consumption tax for which the provisions then in force continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5052-137/art-1/par-1/item-4: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5052-137/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2
- suppl-5052-137/art-1/par-1/item-4: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5052-137/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-4
- suppl-5052-137/art-2/par-1: 次条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-5052-137/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-3
- suppl-5052-137/art-2/par-1: 第九条第一項 → 消費税法施行令 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-1
- suppl-5052-137/art-2/par-1: 第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4
- suppl-5052-137/art-2/par-1: 第十一条 → 消費税法施行令 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-11
- suppl-5052-137/art-2/par-1: 第四十八条第二項 → 消費税法施行令 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-2
- suppl-5052-137/art-2/par-1: 前条第四号 → 消費税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5052-137/art-1/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4
- suppl-5052-137/art-2/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-5052-137/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5052-137/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2
- suppl-5052-137/art-2/par-1: 同法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- suppl-5052-137/art-2/par-1: 同法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- suppl-5052-137/art-3/par-1: 新令第十四条の三第一号 → 消費税法施行令 第十四条の三第一項第一号 (Article 14-3, paragraph (1), item (i)), art-14-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-1
- suppl-5052-137/art-3/par-1: 同条第八号 → 消費税法施行令 第十四条の三第一項第八号 (Article 14-3, paragraph (1), item (viii)), art-14-3/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-8
- suppl-5052-137/art-3/par-1: 新令第十四条の四 → 消費税法施行令 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-4
- suppl-5052-137/art-4/par-1: 附則第一条第四号 → 消費税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5052-137/art-1/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4
- suppl-5052-137/art-4/par-1: 附則第二条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5052-137/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2

## Cited by

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

- 消費税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4
- 消費税法施行令 附則第二条第一項（電子決済手段の譲渡等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/par-1
- 消費税法施行令 附則第四条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-4/par-1

---

## 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-20261106T203801-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-066, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-066, 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