# 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-4191-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4191-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4191-20 - 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 平成一九年三月三一日法律第二〇号 suppl-4191-20 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-20 · https://japanlaw.org/l/363AC0000000108/suppl-4191-20 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-20/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-20/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-20/art-1 **第一項** この法律は、平成十九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-4191-20/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-20/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4191-20/art-1/par-1 This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から四まで** 略 suppl-4191-20/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-20/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/363AC0000000108/suppl-4191-20/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 第三条の規定並びに第四条中関税暫定措置法第八条の四第一項の改正規定（「同法第六十二条」を「同法第六十一条の四」に改める部分を除く。）及び同法第八条の六第四項の改正規定（「（郵便物を受け取つた旨の通知）の規定による通知」を「（郵便物の輸出入の簡易手続）の規定による提示」に改める部分に限る。）並びに次条、附則第六条中日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第九条の改正規定、附則第八条の規定、附則第十条の規定及び附則第十二条の規定　公布の日から起算して二年を超えない範囲内において政令で定める日 suppl-4191-20/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4191-20/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4191-20/art-1/par-1/item-5 the provisions of Article 3, the provisions in Article 4 amending Article 8-4, paragraph (1) of the Act on Temporary Customs Measures (excluding the part replacing "Article 62 of that Act" with "Article 61-4 of that Act") and the provisions amending Article 8-6, paragraph (4) of that Act (limited to the part replacing "(Notification of Receipt of Mail Items), notification under the provisions of" with "(Simplified Procedures for Export and Import of Mail Items), presentation under the provisions of"), the provisions of the following Article, the provision in Article 6 of the Supplementary Provisions amending Article 9 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan", the provisions of Article 8 of the Supplementary Provisions, the provisions of Article 10 of the Supplementary Provisions, and the provisions of Article 12 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation. machine translation, not official --- ## 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-20261013T073630-043, 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