# 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-5062-145`
- 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-5062-145
- 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 令和六年三月三〇日政令第一四五号
<sup>suppl-5062-145 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145</sup>

**第一項**  この政令は、令和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-5062-145/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1</sup>
This Cabinet Order comes into effect on April 1, 2024; 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**  次に掲げる規定　令和六年十月一日
<sup>suppl-5062-145/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-1</sup>
the following provisions: October 1, 2024;
<sup>machine translation, not official</sup>

  **イ**  第一条中消費税法施行令第二十五条の二第一項第一号の改正規定、同令第二十五条の四の改正規定、同令第二十七条第六項の改正規定、同令第六十七条の次に一条を加える改正規定及び同令第七十一条の改正規定並びに次項の規定
  <sup>suppl-5062-145/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-1/sub-1</sup>
  the provision amending Article 25-2, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 25-4 of that Order, the provision amending Article 27, paragraph (6) of that Order, the provision adding one Article after Article 67 of that Order, and the provision amending Article 71 of that Order, and the provisions of the following paragraph;
  <sup>machine translation, not official</sup>

  **ロ**  第二条の規定
  <sup>suppl-5062-145/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-1/sub-2</sup>
  the provisions of Article 2;
  <sup>machine translation, not official</sup>

**二**  第一条中消費税法施行令第二十七条（見出しを含む。）の改正規定（同条第二項中「この項から第七項まで」を「第八項まで」に改める部分、同項第一号ロに係る部分（「法人課税信託」を「法人課税信託等」に改める部分を除く。）、同条第六項に係る部分及び同条第八項を同条第九項とし、同条第七項を同条第八項とし、同条第六項の次に一項を加える部分を除く。）、同令第二十八条（見出しを含む。）の改正規定（同条第五項中「（法人課税信託」を「（特定法人課税信託」に改める部分及び同条第十一項に係る部分を除く。）、同令第七十七条の改正規定及び同令附則第十九条の二の改正規定　公益信託に関する法律（令和六年法律第三十号）の施行の日
<sup>suppl-5062-145/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-2</sup>
the provision amending Article 27 (including its heading) of the Order for Enforcement of the Consumption Tax Act in Article 1 (excluding the part replacing "this paragraph through paragraph (7)" in Article 27, paragraph (2) of that Order with "this paragraph through paragraph (8)", the part pertaining to Article 27, paragraph (2), item (i), (b) of that Order (excluding the part replacing "trust subject to corporate taxation" with "trust subject to corporate taxation, etc."), the part pertaining to Article 27, paragraph (6) of that Order, and the part making Article 27, paragraph (8) of that Order paragraph (9), making Article 27, paragraph (7) of that Order paragraph (8), and adding one paragraph after Article 27, paragraph (6) of that Order), the provision amending Article 28 (including its heading) of that Order (excluding the part replacing "(trust subject to corporate taxation" in Article 28, paragraph (5) of that Order with "(specified trust subject to corporate taxation" and the part pertaining to Article 28, paragraph (11) of that Order), the provision amending Article 77 of that Order, and the provision amending Article 19-2 of the Supplementary Provisions of that Order: the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024).
<sup>machine translation, not official</sup>

**第二項**  令和六年十月一日から前項第二号に定める日の前日までの間における第一条の規定による改正後の消費税法施行令（次項において「新令」という。）第二十七条第六項の規定の適用については、同項中「法人課税信託等」とあるのは、「法人課税信託」とする。
<sup>suppl-5062-145/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-2</sup>
With regard to the application, during the period from October 1, 2024 to the day preceding the day specified in item (ii) of the preceding paragraph, of Article 27, paragraph (6) 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 paragraph), the phrase "trust subject to corporate taxation, etc." in that paragraph is deemed to be replaced with "trust subject to corporate taxation".
<sup>machine translation, not official</sup>

**第三項**  この政令の施行の日から附則第一項第二号に定める日の前日までの間における新令第二十七条第七項の規定の適用については、同項中「法人課税信託等」とあるのは、「法人課税信託」とする。
<sup>suppl-5062-145/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-3</sup>
With regard to the application, during the period from the day on which this Cabinet Order comes into effect to the day preceding the day specified in paragraph (1), item (ii) of the Supplementary Provisions, of Article 27, paragraph (7) of the New Order, the phrase "trust subject to corporate taxation, etc." in that paragraph is deemed to be replaced with "trust subject to corporate taxation".
<sup>machine translation, not official</sup>

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## Cites
- suppl-5062-145/par-1/item-1/sub-1: 次項 → 消費税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-5062-145/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-2
- suppl-5062-145/par-2: 前項第二号 → 消費税法施行令 附則第一項第二号 (Supplementary Provisions, paragraph (1), item (ii)), suppl-5062-145/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-2
- suppl-5062-145/par-2: 次項 → 消費税法施行令 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-5062-145/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-3
- suppl-5062-145/par-2: 第二十七条第六項 → 消費税法施行令 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-6
- suppl-5062-145/par-3: 附則第一項第二号 → 消費税法施行令 附則第一項第二号 (Supplementary Provisions, paragraph (1), item (ii)), suppl-5062-145/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-2
- suppl-5062-145/par-3: 新令第二十七条第七項 → 消費税法施行令 第二十七条第八項 (Article 27, paragraph (8)), art-27/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-8

## Cited by

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

- 消費税法施行令 附則第一項第一号イ — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-1/item-1/sub-1
- 消費税法施行令 附則第二項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-2
- 消費税法施行令 附則第三項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5062-145/par-3

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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-20261106T203801-066, 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