# 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-4141-100` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4141-100 - 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 平成一四年七月三一日法律第一〇〇号 suppl-4141-100 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-100/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-1 **第一項** この法律は、民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）の施行の日から施行する。 suppl-4141-100/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-1/par-1 This Act comes into effect as of the date on which the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) comes into effect. machine translation, not official ### 第二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4141-100/art-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-2 **第一項** この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4141-100/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-2/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4141-100/art-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-3 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-3 **第一項** 前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4141-100/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-3/par-1 Beyond what is provided for in the preceding Article, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-100/art-3/par-1: 前条 → 消費税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4141-100/art-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第三条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-4141-100/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4141-100/art-3/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-20261013T073630-038, 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