# 消費税法 / Consumption Tax Act — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（政令への委任） — address `suppl-4061-109/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24 - 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. --- ### 第二十四条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4061-109/art-24 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-24 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24 **第一項** 附則第七条から前条までに定めるもののほか、予約販売に係る書籍等に関する経過措置その他第三条の規定の施行に関し必要な経過措置は、政令で定める。 suppl-4061-109/art-24/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24/par-1 In addition to what is provided for in Article 7 through the preceding Article of the Supplementary Provisions, transitional measures concerning books, etc. sold by subscription and other transitional measures necessary for the enforcement of the provisions of Article 3 are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4061-109/art-10 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-10 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4061-109/art-11 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-11 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-11 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4061-109/art-12 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-12 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4061-109/art-13 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-13 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4061-109/art-14 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-14 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-14 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4061-109/art-15 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-15 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4061-109/art-16 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-16 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4061-109/art-17 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-17 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-17 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4061-109/art-18 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-18 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-18 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4061-109/art-19 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-19 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-19 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4061-109/art-20 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-20 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4061-109/art-21 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-21 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4061-109/art-22 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4061-109/art-23 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-23 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-23 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4061-109/art-7 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-7 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4061-109/art-8 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-8 - suppl-4061-109/art-24/par-1: 附則第七条から前条まで → 消費税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4061-109/art-9 — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-1/par-1 --- ## 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-20261013T073630-031, 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