# 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-5049-18/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-5049-18/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5049-18/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-1</sup>

**第一項**  この省令は、令和四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-5049-18/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2022; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行規則第十四条（見出しを含む。）の改正規定及び同令第二十三条の四第一項の改正規定　令和五年一月一日
  <sup>suppl-5049-18/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-1/par-1/item-1</sup>
  the provisions amending Article 14 (including its heading) of the Regulation for Enforcement of the Consumption Tax Act in Article 1 and the provisions amending Article 23-4, paragraph (1) of that Regulation: January 1, 2023;
  <sup>machine translation, not official</sup>

  **二**  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、同令第六条（見出しを含む。）の改正規定、同令第六条の二の改正規定、同令第六条の三の改正規定、同令第七条（見出しを含む。）の改正規定（同条第二項中「（平成十年大蔵省令第四十三号）」を削る部分を除く。）、同令第七条の二の改正規定、同令第八条第三項の改正規定及び同令第十条の八第三項第一号の改正規定並びに附則第五条の規定　令和五年四月一日
  <sup>suppl-5049-18/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-1/par-1/item-2</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 6 (including its heading) of that Regulation, the provisions amending Article 6-2 of that Regulation, the provisions amending Article 6-3 of that Regulation, the provisions amending Article 7 (including its heading) of that Regulation (excluding the part deleting "(Ministry of Finance Order No. 43 of 1998)" in paragraph (2) of that Article), the provisions amending Article 7-2 of that Regulation, the provisions amending Article 8, paragraph (3) of that Regulation, and the provisions amending Article 10-8, paragraph (3), item (i) of that Regulation, and the provisions of Article 5 of the Supplementary Provisions: April 1, 2023.
  <sup>machine translation, not official</sup>

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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-20261106T203801-033, 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