# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5059-16`
- 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-5059-16
- 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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## 附　則 令和五年三月三一日財務省令第一六号
<sup>suppl-5059-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5059-16/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-1</sup>

**第一項**  この省令は、令和五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-5059-16/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2023; 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六条第九項の改正規定、同令第六条の二第一項第五号及び第二項の改正規定、同令第七条第一項の改正規定、同令第十条第一項各号及び第三項第三号、第十条の二第八項第四号並びに第十条の三第一項第三号の改正規定、同令第十条の八の改正規定並びに同令第十条の九の改正規定　令和五年五月一日
  <sup>suppl-5059-16/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-1/par-1/item-1</sup>
  the provisions amending Article 6, paragraph (9) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 6-2, paragraph (1), item (v) and paragraph (2) of that Regulation, the provisions amending Article 7, paragraph (1) of that Regulation, the provisions amending each of the items of Article 10, paragraph (1) and Article 10, paragraph (3), item (iii), Article 10-2, paragraph (8), item (iv), and Article 10-3, paragraph (1), item (iii) of that Regulation, the provisions amending Article 10-8 of that Regulation, and the provisions amending Article 10-9 of that Regulation: May 1, 2023;
  <sup>machine translation, not official</sup>

  **二**  第三条の規定　令和五年十月一日
  <sup>suppl-5059-16/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-1/par-1/item-2</sup>
  the provisions of Article 3: October 1, 2023.
  <sup>machine translation, not official</sup>

### 第二条（輸入許可書等に係る電磁的記録の保存に関する経過措置） — Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Import Permits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5059-16/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-2</sup>

**第一項**  第一条の規定による改正後の消費税法施行規則（以下「新規則」という。）第二十七条第七項の規定は、この省令の施行の日以後に消費税法施行令第七十一条第三項に規定する特例輸入者が関税法（昭和二十九年法律第六十一号）第六十七条の規定による輸入の許可を受ける同項に規定する特例申告貨物の消費税法第二条第一項第二号に規定する保税地域からの引取りにつき新規則第二十七条第六項の規定を適用する場合について適用する。
<sup>suppl-5059-16/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5059-16/art-2/par-1</sup>
The provisions of Article 27, paragraph (7) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply where an authorized importer prescribed in Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, on or after the date of enforcement of this Ministerial Order, receives import permission under the provisions of Article 67 of the Customs Act (Act No. 61 of 1954) for goods covered by a special return prescribed in Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, and Article 27, paragraph (6) of the New Regulation is applied to the taking of those goods from a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5059-16/art-2/par-1: 第二十七条第七項 → 消費税法施行規則 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-7
- suppl-5059-16/art-2/par-1: 消費税法施行令第七十一条第三項 → 消費税法施行令 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-3 (e-Gov law ID 363CO0000000360)
- suppl-5059-16/art-2/par-1: 関税法（昭和二十九年法律第六十一号）第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- suppl-5059-16/art-2/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- suppl-5059-16/art-2/par-1: 新規則第二十七条第六項 → 消費税法施行規則 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-6

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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