# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22. 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: 附　則 (Supplementary Provisions) — address `suppl-5079-22` - 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-5079-22 - 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. --- ## 附　則 令和七年三月三一日財務省令第二二号 suppl-5079-22 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5079-22/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-1 **第一項** この省令は、令和七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-5079-22/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2025; 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** 第五条の改正規定、第六条の二を削る改正規定、第六条の改正規定、同条を第六条の二とし、第五条の次に一条を加える改正規定、第六条の三（見出しを含む。）の改正規定（同条第二号中「本邦から出国する際に所持していなかつた場合には、」を「遅滞なく輸出しなければならない旨及びそれを輸出しなかつた場合には」に改める部分を除く。）、同条の次に一条を加える改正規定、第七条の改正規定、第七条の二を削る改正規定、第八条から第十条までの改正規定、第十条の二から第十条の九までを削る改正規定、第十一条第一項第一号の改正規定、第二十三条の三の改正規定、第二十六条の五第一項の改正規定、第二十七条の二の改正規定（同条第一項中「第七十一条の二第一項第十号」を「第七十一条の二第一項第九号」に改める部分及び同条第二項中「第九号」を「第八号」に、「第七条第三項、第十条の六第三項」を「第六条の四第六項」に改める部分に限る。）及び第二十九条の改正規定　令和八年十一月一日 suppl-5079-22/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-1/par-1/item-1 the provisions amending Article 5, the provisions deleting Article 6-2, the provisions amending Article 6, the provisions changing that Article to Article 6-2 and adding one Article after Article 5, the provisions amending Article 6-3 (including its heading) (excluding the part replacing "if the person did not have them in possession when departing from Japan," with "to the effect that they must be exported without delay and, if the person has not exported them," in item (ii) of that Article), the provisions adding one Article after that Article, the provisions amending Article 7, the provisions deleting Article 7-2, the provisions amending Articles 8 through 10, the provisions deleting Articles 10-2 through 10-9, the provisions amending Article 11, paragraph (1), item (i), the provisions amending Article 23-3, the provisions amending Article 26-5, paragraph (1), the provisions amending Article 27-2 (limited to the part replacing "Article 71-2, paragraph (1), item (x)" with "Article 71-2, paragraph (1), item (ix)" in paragraph (1) of that Article and the part replacing "item (ix)" with "item (viii)" and "Article 7, paragraph (3) and Article 10-6, paragraph (3)" with "Article 6-4, paragraph (6)" in paragraph (2) of that Article), and the provisions amending Article 29: November 1, 2026; machine translation, not official **二** 第二十七条の二に四項を加える改正規定　令和九年一月一日 suppl-5079-22/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-1/par-1/item-2 the provisions adding four paragraphs to Article 27-2: January 1, 2027. machine translation, not official ### 第二条（経過措置） — Transitional Measures caption: machine translation, not official suppl-5079-22/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-2 **第一項** 令和七年四月一日から令和八年十月三十一日までの間における改正後の消費税法施行規則第六条の三第二号の規定の適用については、同号中「遅滞なく輸出しなければ」とあるのは「本邦から出国する際に所持しなければ」と、「輸出しなかつた」とあるのは「所持していなかつた」とする。 suppl-5079-22/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-2/par-1 In applying Article 6-3, item (ii) of the Regulation for Enforcement of the Consumption Tax Act after amendment during the period from April 1, 2025 through October 31, 2026, the phrase "must be exported without delay" in that item is deemed to be replaced with "must be carried in possession when departing from Japan", and the phrase "they are not exported" with "they are not carried in possession". machine translation, not official --- ## Cites - suppl-5079-22/art-2/par-1: 消費税法施行規則第六条の三第二号 → 消費税法施行規則 第六条の三第一項第二号 (Article 6-3, paragraph (1), item (ii)), art-6-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3/par-1/item-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-20261106T203801-029, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-033, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-034, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-034, 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