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