# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4111-87`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4111-87
- 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.

---

## 附　則 平成一一年七月一六日法律第八七号
<sup>suppl-4111-87 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-87/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87/art-1</sup>

**第一項**  この法律は、平成十二年四月一日から施行する。
<sup>suppl-4111-87/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87/art-1/par-1</sup>
This Act comes into effect on April 1, 2000.
<sup>machine translation, not official</sup>

### 第二百五十条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4111-87/art-250 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87/art-250 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87/art-250</sup>

**第一項**  新地方自治法第二条第九項第一号に規定する第一号法定受託事務については、できる限り新たに設けることのないようにするとともに、新地方自治法別表第一に掲げるもの及び新地方自治法に基づく政令に示すものについては、地方分権を推進する観点から検討を加え、適宜、適切な見直しを行うものとする。
<sup>suppl-4111-87/art-250/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87/art-250/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87/art-250/par-1</sup>
With regard to Type 1 statutory entrusted affairs prescribed in Article 2, paragraph (9), item (i) of the new Local Autonomy Act, care is to be taken to avoid establishing new ones as far as possible, and those set forth in Appended Table 1 of the new Local Autonomy Act and those indicated in Cabinet Orders based on the new Local Autonomy Act are to be reviewed from the standpoint of promoting decentralization and appropriately revised as needed.
<sup>machine translation, not official</sup>

### 第二百五十一条
<sup>suppl-4111-87/art-251 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87/art-251 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87/art-251</sup>

**第一項**  政府は、地方公共団体が事務及び事業を自主的かつ自立的に執行できるよう、国と地方公共団体との役割分担に応じた地方税財源の充実確保の方途について、経済情勢の推移等を勘案しつつ検討し、その結果に基づいて必要な措置を講ずるものとする。
<sup>suppl-4111-87/art-251/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4111-87/art-251/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4111-87/art-251/par-1</sup>
The government is to consider ways of enhancing and securing local tax revenue sources in accordance with the division of roles between the national government and local governments so that local governments are able to carry out their affairs and business autonomously and independently, while taking into consideration changes in economic conditions and other circumstances, and is to take necessary measures based on the results of that consideration.
<sup>machine translation, not official</sup>

---

## 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-20261013T073630-034, 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