# 消費税法 / Consumption Tax Act — 第一条 (Supplementary Provisions, Article 1)
- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — 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)（施行期日等） — address `suppl-3631-108/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1
- Every provision below carries its address and both URLs 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（施行期日等） — Effective Date, etc.
caption: machine translation, not official
suppl-3631-108/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1
**第一項** この法律は、公布の日から施行し、平成元年四月一日以後に国内において事業者が行う資産の譲渡等及び同日以後に国内において事業者が行う課税仕入れ並びに同日以後に保税地域から引き取られる外国貨物に係る消費税について適用する。
suppl-3631-108/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1/par-1
This Act comes into effect as of the date of promulgation, and applies to consumption tax on the transfer, etc. of assets carried out by a business operator in Japan on or after April 1, 1989, on taxable purchases made by a business operator in Japan on or after that day, and on foreign goods taken out of a bonded area on or after that day.
machine translation, not official
**第二項** 前項の規定にかかわらず、この法律のうち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-3631-108/art-1/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1/par-2
Notwithstanding the provisions of the preceding paragraph, the provisions of this Act listed in the following items come into effect as of the dates specified respectively in those items:
machine translation, not official
**一** 附則第二十二条第一項及び第二項、第二十三条第一項及び第二項並びに第二十四条第一項及び第二項の規定 平成元年三月一日
suppl-3631-108/art-1/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1/par-2/item-1
the provisions of Article 22, paragraphs (1) and (2), Article 23, paragraphs (1) and (2), and Article 24, paragraphs (1) and (2) of the Supplementary Provisions: March 1, 1989;
machine translation, not official
**二** 附則第二十条、第二十一条、第二十二条第三項、第二十三条第三項及び第四項、第二十四条第三項、第二十五条第二項から第四項まで、第二十七条から第二十九条まで、第三十一条から第四十五条まで、第四十六条（関税法第二十四条第三項第二号の改正規定に限る。）、附則第四十八条から第五十一条まで、第五十二条（輸入品に対する内国消費税の徴収等に関する法律第十四条を削る改正規定を除く。）並びに附則第五十三条から第六十七条までの規定 平成元年四月一日
suppl-3631-108/art-1/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1/par-2/item-2
the provisions of Article 20, Article 21, Article 22, paragraph (3), Article 23, paragraphs (3) and (4), Article 24, paragraph (3), Article 25, paragraphs (2) through (4), Articles 27 through 29, Articles 31 through 45, and Article 46 (limited to the provision amending Article 24, paragraph (3), item (ii) of the Customs Act) of the Supplementary Provisions, Articles 48 through 51 and Article 52 (excluding the provision amending the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods by deleting Article 14 of that Act) of the Supplementary Provisions, and Articles 53 through 67 of the Supplementary Provisions: April 1, 1989.
machine translation, not official
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## Cites
- suppl-3631-108/art-1/par-2: 前項 → 消費税法 附則第一条第一項 (Supplementary Provisions, Article 1, paragraph (1)), suppl-3631-108/art-1/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1/par-1
- suppl-3631-108/art-1/par-2/item-2: 関税法第二十四条第三項第二号 → e-Gov law 329AC0000000061, 第二十四条第三項第二号 (Article 24, paragraph (3), item (ii)), art-24/par-3/item-2 — not held in this collection
- suppl-3631-108/art-1/par-2/item-2: 輸入品に対する内国消費税の徴収等に関する法律第十四条 → e-Gov law 330AC0000000037, 第十四条 (Article 14), art-14 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第一条第二項（施行期日等） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-1/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-1/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-024, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13