# 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-4171-123` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4171-123 - 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 平成一七年一一月七日法律第一二三号 suppl-4171-123 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4171-123/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1 **第一項** この法律は、平成十八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。 suppl-4171-123/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1 This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 附則第二十四条、第四十四条、第百一条、第百三条、第百十六条から第百十八条まで及び第百二十二条の規定　公布の日 suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-1 the provisions of Article 24, Article 44, Article 101, Article 103, Articles 116 through 118, and Article 122 of the Supplementary Provisions: the date of promulgation; machine translation, not official **二** 第五条第一項（居宅介護、行動援護、児童デイサービス、短期入所及び共同生活援助に係る部分を除く。）、第三項、第五項、第六項、第九項から第十五項まで、第十七項及び第十九項から第二十二項まで、第二章第一節（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）、第二十八条第一項（第二号、第四号、第五号及び第八号から第十号までに係る部分に限る。）及び第二項（第一号から第三号までに係る部分に限る。）、第三十二条、第三十四条、第三十五条、第三十六条第四項（第三十七条第二項において準用する場合を含む。）、第三十八条から第四十条まで、第四十一条（指定障害者支援施設及び指定相談支援事業者の指定に係る部分に限る。）、第四十二条（指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。）、第四十四条、第四十五条、第四十六条第一項（指定相談支援事業者に係る部分に限る。）及び第二項、第四十七条、第四十八条第三項及び第四項、第四十九条第二項及び第三項並びに同条第四項から第七項まで（指定障害者支援施設等の設置者及び指定相談支援事業者に係る部分に限る。）、第五十条第三項及び第四項、第五十一条（指定障害者支援施設及び指定相談支援事業者に係る部分に限る。）、第七十条から第七十二条まで、第七十三条、第七十四条第二項及び第七十五条（療養介護医療及び基準該当療養介護医療に係る部分に限る。）、第二章第四節、第三章、第四章（障害福祉サービス事業に係る部分を除く。）、第五章、第九十二条第一号（サービス利用計画作成費、特定障害者特別給付費及び特例特定障害者特別給付費の支給に係る部分に限る。）、第二号（療養介護医療費及び基準該当療養介護医療費の支給に係る部分に限る。）、第三号及び第四号、第九十三条第二号、第九十四条第一項第二号（第九十二条第三号に係る部分に限る。）及び第二項、第九十五条第一項第二号（第九十二条第二号に係る部分を除く。）及び第二項第二号、第九十六条、第百十条（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）、第百十一条及び第百十二条（第四十八条第一項の規定を同条第三項及び第四項において準用する場合に係る部分に限る。）並びに第百十四条並びに第百十五条第一項及び第二項（サービス利用計画作成費、特定障害者特別給付費、特例特定障害者特別給付費、療養介護医療費、基準該当療養介護医療費及び補装具費の支給に係る部分に限る。）並びに附則第十八条から第二十三条まで、第二十六条、第三十条から第三十三条まで、第三十五条、第三十九条から第四十三条まで、第四十六条、第四十八条から第五十条まで、第五十二条、第五十六条から第六十条まで、第六十二条、第六十五条、第六十八条から第七十条まで、第七十二条から第七十七条まで、第七十九条、第八十一条、第八十三条、第八十五条から第九十条まで、第九十二条、第九十三条、第九十五条、第九十六条、第九十八条から第百条まで、第百五条、第百八条、第百十条、第百十二条、第百十三条及び第百十五条の規定　平成十八年十月一日 suppl-4171-123/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-2 the provisions of Article 5, paragraph (1) (excluding the parts concerning home care, behavioral support, children's day services, short-term admission, and group-home assistance), paragraphs (3), (5), (6), (9) through (15), (17), and (19) through (22) of that Article, Chapter 2, Section 1 (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, exceptional special benefits for specified persons with disabilities, recuperative care medical service costs, standard-compliant recuperative care medical service costs, and prosthetic device costs), Article 28, paragraph (1) (limited to the parts concerning items (ii), (iv), (v), and (viii) through (x)) and paragraph (2) (limited to the parts concerning items (i) through (iii)), Article 32, Article 34, Article 35, Article 36, paragraph (4) (including as applied mutatis mutandis pursuant to Article 37, paragraph (2)), Articles 38 through 40, Article 41 (limited to the parts concerning the designation of designated support facilities for persons with disabilities and designated consultation support providers), Article 42 (limited to the parts concerning establishers of designated support facilities for persons with disabilities, etc. and designated consultation support providers), Article 44, Article 45, Article 46, paragraph (1) (limited to the parts concerning designated consultation support providers) and paragraph (2), Article 47, Article 48, paragraphs (3) and (4), Article 49, paragraphs (2) and (3) and paragraphs (4) through (7) of that Article (limited to the parts concerning establishers of designated support facilities for persons with disabilities, etc. and designated consultation support providers), Article 50, paragraphs (3) and (4), Article 51 (limited to the parts concerning designated support facilities for persons with disabilities and designated consultation support providers), Articles 70 through 72, Article 73, Article 74, paragraph (2), and Article 75 (limited to the parts concerning recuperative care medical services and standard-compliant recuperative care medical services), Chapter 2, Section 4, Chapter 3, Chapter 4 (excluding the parts concerning disability welfare service businesses), Chapter 5, Article 92, item (i) (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, and exceptional special benefits for specified persons with disabilities), item (ii) (limited to the parts concerning the payment of recuperative care medical service costs and standard-compliant recuperative care medical service costs), items (iii) and (iv), Article 93, item (ii), Article 94, paragraph (1), item (ii) (limited to the parts concerning Article 92, item (iii)) and paragraph (2), Article 95, paragraph (1), item (ii) (excluding the parts concerning Article 92, item (ii)) and paragraph (2), item (ii), Article 96, Article 110 (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, exceptional special benefits for specified persons with disabilities, recuperative care medical service costs, standard-compliant recuperative care medical service costs, and prosthetic device costs), Article 111 and Article 112 (limited to the parts concerning cases in which the provisions of Article 48, paragraph (1) are applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article), Article 114, and Article 115, paragraphs (1) and (2) (limited to the parts concerning the payment of service use plan preparation costs, special benefits for specified persons with disabilities, exceptional special benefits for specified persons with disabilities, recuperative care medical service costs, standard-compliant recuperative care medical service costs, and prosthetic device costs), and the provisions of Articles 18 through 23, Article 26, Articles 30 through 33, Article 35, Articles 39 through 43, Article 46, Articles 48 through 50, Article 52, Articles 56 through 60, Article 62, Article 65, Articles 68 through 70, Articles 72 through 77, Article 79, Article 81, Article 83, Articles 85 through 90, Article 92, Article 93, Article 95, Article 96, Articles 98 through 100, Article 105, Article 108, Article 110, Article 112, Article 113, and Article 115 of the Supplementary Provisions: October 1, 2006. machine translation, not official **三** 附則第六十三条、第六十六条、第九十七条及び第百十一条の規定　平成二十四年四月一日 suppl-4171-123/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-3 the provisions of Article 63, Article 66, Article 97, and Article 111 of the Supplementary Provisions: April 1, 2012. machine translation, not official ### 第百二十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4171-123/art-121 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-121 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-121 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後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-4171-123/art-121/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-121/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-121/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百二十二条（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-4171-123/art-122 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-122 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-122 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4171-123/art-122/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-122/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-122/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4171-123/art-1/par-1/item-1: 第百二十二条 → 消費税法 附則第百二十二条 (Supplementary Provisions, Article 122), suppl-4171-123/art-122 — https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-122 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-122 - suppl-4171-123/art-1/par-1/item-2: 第二号 → 消費税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4171-123/art-1/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-2 - suppl-4171-123/art-1/par-1/item-2: 第一号から第三号まで → 消費税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4171-123/art-1/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-1 - suppl-4171-123/art-1/par-1/item-2: 第一号から第三号まで → 消費税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4171-123/art-1/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-1 - 消費税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-4171-123/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4171-123/art-1/par-1/item-2 --- ## 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-20261013T073630-041, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-042, 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