# 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-4309-18/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-4309-18/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-4309-18/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-4309-18/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1 **第一項** この省令は、平成三十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。 suppl-4309-18/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第一条中消費税法施行規則第六条の見出しの改正規定、同条の改正規定（同条に一項を加える部分を除く。）、同条の次に二条を加える改正規定、同令第七条の改正規定、同令第七条の二の改正規定、同令第八条の改正規定、同令第九条の改正規定、同令第十条第一項第二号の改正規定、同令第十条の六第三項の改正規定、同条を同令第十条の九とする改正規定、同令第十条の五の改正規定、同条を同令第十条の八とする改正規定、同令第十条の四の次に三条を加える改正規定、同令第十一条の二の次に一条を加える改正規定、同令第二十条第一項第一号の改正規定（「この条」を「この号」に改める部分を除く。）、同令第二十三条の次に二条を加える改正規定及び同令第二十九条の改正規定（「、第十条の四」の下に「、第十条の六第一項」を加える部分及び「及び第十条の四」を「、第十条の四及び第十条の六第一項」に改める部分に限る。）並びに次条及び附則第三条の規定　令和二年四月一日 suppl-4309-18/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-1 the provisions amending the heading of Article 6 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 6 of that Regulation (excluding the part adding one paragraph to that Article), the provisions adding two Articles after that Article, the provisions amending Article 7 of that Regulation, the provisions amending Article 7-2 of that Regulation, the provisions amending Article 8 of that Regulation, the provisions amending Article 9 of that Regulation, the provisions amending Article 10, paragraph (1), item (ii) of that Regulation, the provisions amending Article 10-6, paragraph (3) of that Regulation, the provisions changing that Article to Article 10-9 of that Regulation, the provisions amending Article 10-5 of that Regulation, the provisions changing that Article to Article 10-8 of that Regulation, the provisions adding three Articles after Article 10-4 of that Regulation, the provisions adding one Article after Article 11-2 of that Regulation, the provisions amending Article 20, paragraph (1), item (i) of that Regulation (excluding the part replacing "this Article" with "this item"), the provisions adding two Articles after Article 23 of that Regulation, and the provisions amending Article 29 of that Regulation (limited to the part adding ", Article 10-6, paragraph (1)" after ", Article 10-4" and the part replacing "and Article 10-4" with ", Article 10-4 and Article 10-6, paragraph (1)"), and the provisions of the following Article and Article 3 of the Supplementary Provisions: April 1, 2020; machine translation, not official **二** 附則第四条の規定　令和三年十月一日 suppl-4309-18/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-2 the provisions of Article 4 of the Supplementary Provisions: October 1, 2021; machine translation, not official **三** 第一条中消費税法施行規則第一条第一項の改正規定、同条の次に一条を加える改正規定、同令第二条の改正規定、同令第六条に一項を加える改正規定、同令第十二条の改正規定（同条第七項の改正規定を除く。）、同令第十五条第一項第一号の改正規定、同令第十五条の四の改正規定、同条を同令第十五条の七とする改正規定、同令第十五条の三（見出しを含む。）の改正規定（同条第三項中「第五十条第一項に」を「第五十条第一項ただし書に」に改める部分を除く。）、同条を同令第十五条の六とする改正規定、同令第十五条の二の次に三条を加える改正規定、同令第十七条第五項の改正規定、同令第二十一条第三項第一号及び第二十二条第四項第一号の改正規定、同令第二十六条の次に八条を加える改正規定、同令第二十七条の改正規定（同条第六項の改正規定を除く。）、同令第二十七条の二の改正規定並びに同令第二十九条の改正規定（「、第十条の四」の下に「、第十条の六第一項」を加える部分及び「及び第十条の四」を「、第十条の四及び第十条の六第一項」に改める部分を除く。）並びに第三条中消費税法施行規則等の一部を改正する省令（平成二十七年財務省令第二十七号）附則第二条及び第三条の改正規定並びに附則第四条の二の規定　令和五年十月一日 suppl-4309-18/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-3 the provisions amending Article 1, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions adding one Article after that Article, the provisions amending Article 2 of that Regulation, the provisions adding one paragraph to Article 6 of that Regulation, the provisions amending Article 12 of that Regulation (excluding the provisions amending paragraph (7) of that Article), the provisions amending Article 15, paragraph (1), item (i) of that Regulation, the provisions amending Article 15-4 of that Regulation, the provisions changing that Article to Article 15-7 of that Regulation, the provisions amending Article 15-3 (including its heading) of that Regulation (excluding the part replacing "Article 50, paragraph (1)" with "the proviso to Article 50, paragraph (1)" in paragraph (3) of that Article), the provisions changing that Article to Article 15-6 of that Regulation, the provisions adding three Articles after Article 15-2 of that Regulation, the provisions amending Article 17, paragraph (5) of that Regulation, the provisions amending Article 21, paragraph (3), item (i) and Article 22, paragraph (4), item (i) of that Regulation, the provisions adding eight Articles after Article 26 of that Regulation, the provisions amending Article 27 of that Regulation (excluding the provisions amending paragraph (6) of that Article), the provisions amending Article 27-2 of that Regulation, and the provisions amending Article 29 of that Regulation (excluding the part adding ", Article 10-6, paragraph (1)" after ", Article 10-4" and the part replacing "and Article 10-4" with ", Article 10-4 and Article 10-6, paragraph (1)"), and the provisions amending Articles 2 and 3 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 27 of 2015) in Article 3, and the provisions of Article 4-2 of the Supplementary Provisions: October 1, 2023. machine translation, not official --- ## Cites - suppl-4309-18/art-1/par-1/item-1: 次条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4309-18/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2 - suppl-4309-18/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-4309-18/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3 - suppl-4309-18/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-4309-18/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - suppl-4309-18/art-1/par-1/item-3: 附則第四条の二 → 消費税法施行規則 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-4309-18/art-4-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 --- ## 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-20261106T203801-031, 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