# 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-5069-19`
- 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-5069-19
- 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 令和六年三月三〇日財務省令第一九号
<sup>suppl-5069-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-19</sup>

**第一項**  この省令は、令和六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-5069-19/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-19/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2024; 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**  第二十五条第三項の改正規定、第二十六条第五項第三号の改正規定、同条第六項の改正規定並びに第二十七条第六項、第八項及び第九項の改正規定　令和六年十月一日
<sup>suppl-5069-19/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-19/par-1/item-1</sup>
the provisions amending Article 25, paragraph (3), the provisions amending Article 26, paragraph (5), item (iii), the provisions amending paragraph (6) of that Article, and the provisions amending Article 27, paragraphs (6), (8) and (9): October 1, 2024;
<sup>machine translation, not official</sup>

**二**  第十一条の三の見出しの改正規定、第十五条の七第一項第三号、第五号及び第六号の改正規定並びに第三十一条第二項の改正規定　公益信託に関する法律（令和六年法律第　号）の施行の日
<sup>suppl-5069-19/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-19/par-1/item-2</sup>
the provisions amending the heading of Article 11-3, the provisions amending Article 15-7, paragraph (1), items (iii), (v) and (vi), and the provisions amending Article 31, paragraph (2): the date of enforcement of the Act on Public Interest Trusts (Act No. __ of 2024).
<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-20261106T203801-033, 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