# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3639-53/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-regulation/suppl-3639-53/art-1 - e-Gov law ID: 363M50000040053 — 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3639-53/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-1 **第一項** この省令は、法の施行の日から施行する。ただし、附則第五条、第六条（大蔵省組織規程（昭和二十四年大蔵省令第三十七号）第九十条第一項第五号の改正規定に限る。）、附則第七条（税関職員の身分を示す証票等の書式に関する省令（昭和二十九年大蔵省令第六十四号）の改正規定中「第三十四条第四項又は」の下に「消費税法第六十二条第四項、」を加える部分を除く。）、附則第八条から第十条まで、第十一条（国税質問検査章規則（昭和四十年大蔵省令第四十九号）第二条第一号の改正規定中「第百五十七条」の下に「、消費税法（昭和六十三年法律第百八号）第六十二条第四項」を加える部分を除く。）、附則第十三条及び第十四条（沖縄の復帰に伴う国税関係法令の適用の特別措置等に関する省令（昭和四十七年大蔵省令第四十二号）第三十条の次に一条を加える改正規定を除く。）の規定は、平成元年四月一日から施行する。 suppl-3639-53/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-1/par-1 This Ministerial Order comes into effect as of the date of enforcement of the Act; provided, however, that the provisions of Articles 5, 6 (limited to the provisions amending Article 90, paragraph (1), item (v) of the Ministry of Finance Organization Regulations (Ministry of Finance Order No. 37 of 1949)), 7 (excluding the part of the provisions amending the Ministerial Order on the Forms of Certificates Showing the Status of Customs Officials, etc. (Ministry of Finance Order No. 64 of 1954) that adds "Article 62, paragraph (4) of the Consumption Tax Act," after "Article 34, paragraph (4) or"), 8 through 10, 11 (excluding the part of the provisions amending Article 2, item (i) of the Regulation on Badges for Questioning and Inspection for National Taxes (Ministry of Finance Order No. 49 of 1965) that adds ", Article 62, paragraph (4) of the Consumption Tax Act (Act No. 108 of 1988)" after "Article 157"), 13 and 14 (excluding the provisions adding one Article after Article 30 of the Ministerial Order on Special Measures for the Application of National Tax Laws and Regulations upon the Reversion of Okinawa, etc. (Ministry of Finance Order No. 42 of 1972)) of the Supplementary Provisions come into effect as of April 1, 1989. machine translation, not official --- ## Cites - suppl-3639-53/art-1/par-1: 附則第五条 → 消費税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-3639-53/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5 --- ## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-027, 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