# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4279-27/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-4279-27/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4279-27/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-1</sup>

**第一項**  この省令は、平成二十七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-4279-27/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行規則第一条の改正規定、同令第二条の改正規定、同令第五条第一項第四号イの改正規定、同令第十二条の改正規定、同令第二十一条第二項第一号の改正規定、同令第二十二条第三項第一号の改正規定及び同令第二十七条第一項の改正規定並びに第二条中消費税法施行規則の一部を改正する省令附則第二条第二項の改正規定及び同条第三項の改正規定（「百八分の八」を「百十分の十」に改める部分を除く。）並びに次条及び附則第三条の規定　平成二十七年十月一日
  <sup>suppl-4279-27/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-1/par-1/item-1</sup>
  the provisions amending Article 1 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 2 of that Regulation, the provisions amending Article 5, paragraph (1), item (iv), (a) of that Regulation, the provisions amending Article 12 of that Regulation, the provisions amending Article 21, paragraph (2), item (i) of that Regulation, the provisions amending Article 22, paragraph (3), item (i) of that Regulation, and the provisions amending Article 27, paragraph (1) of that Regulation, the provisions amending Article 2, paragraph (2) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act in Article 2, and the provisions amending Article 2, paragraph (3) of the Supplementary Provisions of that Ministerial Order (excluding the part replacing "8/108" with "10/110"), and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2015;
  <sup>machine translation, not official</sup>

  **二**  第二条中消費税法施行規則の一部を改正する省令附則第二条第三項の改正規定（「百八分の八」を「百十分の十」に改める部分に限る。）及び附則第四条の規定　令和元年十月一日
  <sup>suppl-4279-27/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-1/par-1/item-2</sup>
  the provisions amending Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act in Article 2 (limited to the part replacing "8/108" with "10/110"), and the provisions of Article 4 of the Supplementary Provisions: October 1, 2019.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4279-27/art-1/par-1/item-2: 附則第四条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4279-27/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行規則 附則第四条第一項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4/par-1

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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 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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