# 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） — address `suppl-4151-8/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-4151-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4151-8/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） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4151-8/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1</sup>

**第一項**  この法律は、平成十五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。
<sup>suppl-4151-8/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1</sup>
This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十五年十月一日
  <sup>suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2003;
  <sup>machine translation, not official</sup>

    **イからホまで**  略
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ヘ**  第六条中消費税法第九条の改正規定、同法第五十七条第一項の改正規定及び同法別表第三第一号の改正規定（雇用・能力開発機構の項を削る部分、産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分、通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。）並びに附則第二十五条及び第三十条の規定
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4/sub-2</sup>
    the provisions in Article 6 amending Article 9 of the Consumption Tax Act, the provisions amending Article 57, paragraph (1) of that Act, and the provisions amending item (i) of Appended Table 3 of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan, the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, the part deleting the row for the Telecommunications Advancement Organization of Japan, and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 25 and 30 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成十六年一月一日
  <sup>suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2004;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第六条中消費税法第十九条の改正規定及び附則第二十七条の規定
    <sup>suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5/sub-2</sup>
    the provisions in Article 6 amending Article 19 of the Consumption Tax Act and the provisions of Article 27 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **六**  略
  <sup>suppl-4151-8/art-1/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　平成十六年三月一日
  <sup>suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-7</sup>
  the following provisions: March 1, 2004;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条中消費税法別表第三第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-7/sub-2</sup>
    the provisions in Article 6 amending item (i) of Appended Table 3 of the Consumption Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan).
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　平成十六年四月一日
  <sup>suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8</sup>
  the following provisions: April 1, 2004;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条中消費税法の目次の改正規定、同法第十条及び第十一条の改正規定、同法第十二条の改正規定（「三千万円」を「千万円」に改める部分に限る。）、同法第三十七条第一項の改正規定、同法第四十二条から第四十四条までの改正規定、同法第四十八条の改正規定、同法第五十九条第一号の改正規定、同法第六十条第八項の改正規定、同法第五章中第六十三条の次に一条を加える改正規定、同法第六十五条の改正規定並びに同法別表第三第一号の改正規定（通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分に限る。）並びに附則第二十六条、第二十八条、第二十九条、第三十一条及び第百四十二条（国税通則法第三十八条第三項の改正規定に限る。）の規定
    <sup>suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-8/sub-2</sup>
    in Article 6, the provision amending the table of contents of the Consumption Tax Act, the provisions amending Articles 10 and 11 of that Act, the provision amending Article 12 of that Act (limited to the part replacing "30 million yen" with "10 million yen"), the provision amending Article 37, paragraph (1) of that Act, the provisions amending Articles 42 through 44 of that Act, the provision amending Article 48 of that Act, the provision amending Article 59, item (i) of that Act, the provision amending Article 60, paragraph (8) of that Act, the provision adding one Article after Article 63 in Chapter V of that Act, the provision amending Article 65 of that Act, and the provision amending Appended Table 3, item (i) of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 26, 28, 29, and 31 and Article 142 (limited to the provision amending Article 38, paragraph (3) of the Act on General Rules for National Taxes) of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
  <sup>suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect.
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第六条中消費税法別表第三第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-9/sub-2</sup>
    the provisions in Article 6 amending Appended Table 3, item (i) of the Consumption Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation).
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4151-8/art-1/par-1/item-4/sub-2: 附則第二十五条 → 消費税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4151-8/art-25 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25
- suppl-4151-8/art-1/par-1/item-4/sub-2: 第三十条 → 消費税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4151-8/art-30 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-30 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30
- suppl-4151-8/art-1/par-1/item-5/sub-2: 附則第二十七条 → 消費税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4151-8/art-27 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-27 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27
- suppl-4151-8/art-1/par-1/item-8/sub-2: 附則第二十六条 → 消費税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4151-8/art-26 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-26 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-26
- suppl-4151-8/art-1/par-1/item-8/sub-2: 第二十八条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4151-8/art-28 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-28
- suppl-4151-8/art-1/par-1/item-8/sub-2: 第二十九条 → 消費税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4151-8/art-29 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-29 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-29
- suppl-4151-8/art-1/par-1/item-8/sub-2: 第三十一条 → 消費税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4151-8/art-31 — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-31 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-31

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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-20261013T073630-038, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-039, 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