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

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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-5089-30`
- Text: the text as amended with effect from 2027-09-01, standing until 2027-09-30 — NOT yet in force (revision 20270901_508M60000040030)
- URL (this text's page, at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20270901_508M60000040030/text/suppl-5089-30
- The text in force has no provision at this address.
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 附　則 令和八年三月三一日財務省令第三〇号
<sup>suppl-5089-30 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20270901_508M60000040030/text/suppl-5089-30</sup>

**第一項**  この省令は、令和九年九月一日から施行する。
<sup>suppl-5089-30/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20270901_508M60000040030/text/suppl-5089-30#suppl-5089-30/par-1</sup>
This Ministerial Order comes into effect as of September 1, 2027.
<sup>machine translation, not official</sup>

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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) — 消費税法施行規則 — the text as 令和八年財務省令第三十号 leaves it, from 2027-09-01 (https://laws.e-gov.go.jp/law/363M50000040053/20270901_508M60000040030), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-regulation-amendments-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06