# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24. 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: 附　則 (Supplementary Provisions) — address `suppl-4189-24` - 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-4189-24 - 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. --- ## 附　則 平成一八年三月三一日財務省令第二四号 suppl-4189-24 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4189-24/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24/art-1 **第一項** この省令は、平成十八年四月一日から施行する。ただし、第十八条の改正規定及び第二十六条第五項第六号の改正規定並びに次条の規定は、会社法（平成十七年法律第八十六号）の施行の日（次条において「会社法施行日」という。）から施行する。 suppl-4189-24/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2006; provided, however, that the provisions amending Article 18, the provisions amending Article 26, paragraph (5), item (vi), and the provisions of the following Article come into effect as of the date of enforcement of the Companies Act (Act No. 86 of 2005) (referred to as the "Effective Date of the Companies Act" in the following Article). machine translation, not official ### 第二条（貸倒れの範囲に関する経過措置） — Transitional Measures on the Scope of Bad Debts caption: machine translation, not official suppl-4189-24/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24/art-2 **第一項** 会社法施行日前にされた改正前の消費税法施行規則第十八条第一号に規定する整理計画の決定（会社法施行の際現に係属している会社の整理に関する事件に係る同号に規定する整理計画の決定を含む。）により債権の切捨てがあった場合については、なお従前の例による。 suppl-4189-24/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24/art-2/par-1 Where a claim has been written off by a decision on an arrangement plan prescribed in Article 18, item (i) of the Regulation for Enforcement of the Consumption Tax Act before amendment that was made before the Effective Date of the Companies Act (including a decision on an arrangement plan prescribed in that item relating to a case concerning the arrangement of a company that is pending at the time of enforcement of the Companies Act), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4189-24/art-1/par-1: 次条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4189-24/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24/art-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4189-24/art-1/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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-029, 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