# 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-4289-20/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-4289-20/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-4289-20/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1</sup>

**第一項**  この省令は、平成二十八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-4289-20/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行規則第六条の改正規定（同条第三項に係る部分及び同条第七項に係る部分（同項を同条第九項とする部分を除く。）を除く。）、同令第七条の改正規定、同条の次に一条を加える改正規定、同令第八条に一項を加える改正規定、同令第九条第一号の改正規定、同令第十条の改正規定（同条第一項第一号イ及び第二号イに係る部分並びに同条第三項第一号に係る部分を除く。）、同令第十条の二の改正規定（同条第一項第一号に係る部分及び同条第三項第一号に係る部分を除く。）、同令第十条の三の改正規定（同条第一項第一号に係る部分及び同条第二項第一号に係る部分を除く。）及び同令第二十九条の改正規定並びに附則第三条の規定　平成二十八年五月一日
  <sup>suppl-4289-20/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-1</sup>
  the provisions amending Article 6 of the Regulation for Enforcement of the Consumption Tax Act in Article 1 (excluding the part relating to Article 6, paragraph (3) of that Regulation and the part relating to Article 6, paragraph (7) of that Regulation (excluding the part making Article 6, paragraph (7) of that Regulation Article 6, paragraph (9) of that Regulation)), the provisions amending Article 7 of that Regulation, the provisions adding one Article after Article 7 of that Regulation, the provisions adding one paragraph to Article 8 of that Regulation, the provisions amending Article 9, item (i) of that Regulation, the provisions amending Article 10 of that Regulation (excluding the part relating to Article 10, paragraph (1), item (i), (a) and item (ii), (a) of that Regulation and the part relating to Article 10, paragraph (3), item (i) of that Regulation), the provisions amending Article 10-2 of that Regulation (excluding the part relating to Article 10-2, paragraph (1), item (i) of that Regulation and the part relating to Article 10-2, paragraph (3), item (i) of that Regulation), the provisions amending Article 10-3 of that Regulation (excluding the part relating to Article 10-3, paragraph (1), item (i) of that Regulation and the part relating to Article 10-3, paragraph (2), item (i) of that Regulation), and the provisions amending Article 29 of that Regulation, and the provisions of Article 3 of the Supplementary Provisions: May 1, 2016;
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　平成二十九年一月一日
  <sup>suppl-4289-20/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2</sup>
  the following provisions: January 1, 2017;
  <sup>machine translation, not official</sup>

    **イ**  第一条中消費税法施行規則第十条第一項第一号イ及び第二号イの改正規定、同条第三項第一号の改正規定、同令第十条の二第一項第一号の改正規定、同条第三項第一号の改正規定、同令第十条の三第一項第一号の改正規定、同条第二項第一号の改正規定、同令第十条の五第一項第一号及び第三項第一号並びに第十条の六第一項第一号及び第三項第一号の改正規定、同令第十三条第一項第一号及び第三項第一号の改正規定、同令第十五条第一項第一号及び第二項第一号の改正規定、同令第十七条第一項第一号の改正規定、同条第二項第一号の改正規定、同条第四項第一号イ及び第二号イの改正規定並びに同令第十七条の二第一号イ及び第二号イ並びに第二十条の二第一項第一号及び第二項第一号の改正規定並びに附則第四条の規定
    <sup>suppl-4289-20/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2/sub-1</sup>
    the provisions amending Article 10, paragraph (1), item (i), (a) and item (ii), (a) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10, paragraph (3), item (i) of that Regulation, the provisions amending Article 10-2, paragraph (1), item (i) of that Regulation, the provisions amending Article 10-2, paragraph (3), item (i) of that Regulation, the provisions amending Article 10-3, paragraph (1), item (i) of that Regulation, the provisions amending Article 10-3, paragraph (2), item (i) of that Regulation, the provisions amending Article 10-5, paragraph (1), item (i) and paragraph (3), item (i), and Article 10-6, paragraph (1), item (i) and paragraph (3), item (i) of that Regulation, the provisions amending Article 13, paragraph (1), item (i) and paragraph (3), item (i) of that Regulation, the provisions amending Article 15, paragraph (1), item (i) and paragraph (2), item (i) of that Regulation, the provisions amending Article 17, paragraph (1), item (i) of that Regulation, the provisions amending Article 17, paragraph (2), item (i) of that Regulation, the provisions amending Article 17, paragraph (4), item (i), (a) and item (ii), (a) of that Regulation, and the provisions amending Article 17-2, item (i), (a) and item (ii), (a), and Article 20-2, paragraph (1), item (i) and paragraph (2), item (i) of that Regulation, and the provisions of Article 4 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロ**  第二条の規定及び附則第五条の規定
    <sup>suppl-4289-20/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2/sub-2</sup>
    the provisions of Article 2 and the provisions of Article 5 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **三**  附則第六条から第十二条までの規定　令和元年十月一日
  <sup>suppl-4289-20/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-3</sup>
  the provisions of Articles 6 through 12 of the Supplementary Provisions: October 1, 2019.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4289-20/art-1/par-1/item-1: 附則第三条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4289-20/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3
- suppl-4289-20/art-1/par-1/item-2/sub-1: 附則第四条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4289-20/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4
- suppl-4289-20/art-1/par-1/item-2/sub-2: 附則第五条 → 消費税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4289-20/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-5
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-20/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4289-20/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第十二条 (Supplementary Provisions, Article 12), suppl-4289-20/art-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4289-20/art-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-4289-20/art-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4289-20/art-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-4289-20/art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9

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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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-030, 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