# 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-4201-23/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-4201-23/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4201-23/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
caption: machine translation, not official
suppl-4201-23/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1
**第一項** この法律は、平成二十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-4201-23/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一及び二** 略
suppl-4201-23/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十一年一月一日
suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3
the following provisions: January 1, 2009
machine translation, not official
**イ** 略
suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ロ** 第六条中消費税法第十七条第二項ただし書の改正規定（「第六十六条第二項第一号」を「第六十六条第二項ただし書」に改め、「若しくは同項第二号に規定する事由が生じた日の属する年」を削る部分に限る。）
suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3/sub-2
in Article 6, the provisions amending the proviso to Article 17, paragraph (2) of the Consumption Tax Act (limited to the part replacing "Article 66, paragraph (2), item (i)" with "the proviso to Article 66, paragraph (2)" and deleting "or the year that includes the day on which the cause prescribed in item (ii) of that paragraph arises").
machine translation, not official
**三の二及び四** 略
suppl-4201-23/art-1/par-1/item-3-2-to-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-3-2-to-4 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-3-2-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5
the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
machine translation, not official
**イからホまで** 略
suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ヘ** 第六条中消費税法別表第三の改正規定（同表第一号の表沖縄振興開発金融公庫の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表日本土地家屋調査士会連合会の項の次に次のように加える部分を除く。）及び附則第二十八条第二項の規定
suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5/sub-2
in Article 6, the provisions amending Appended Table 3 of the Consumption Tax Act (excluding the part adding the following before the row for the Okinawa Development Finance Corporation in the table in item (i) of that Appended Table (limited to the part pertaining to the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations in that table), and the provisions of Article 28, paragraph (2) of the Supplementary Provisions.
machine translation, not official
**六** 次に掲げる規定 日本年金機構法（平成十九年法律第百九号）の施行の日
suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-6
the following provisions: the date on which the Japan Pension Organization Act (Act No. 109 of 2007) comes into effect
machine translation, not official
**イからハまで** 略
suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ニ** 第六条中消費税法別表第三第一号の表の改正規定（日本土地家屋調査士会連合会の項の次に次のように加える部分に限る。）
suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-6/sub-2
in Article 6, the provisions amending the table in Appended Table 3, item (i) of the Consumption Tax Act (limited to the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations).
machine translation, not official
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## Cites
- suppl-4201-23/art-1/par-1/item-5/sub-2: 医療法（昭和二十三年法律第二百五号）第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection
- suppl-4201-23/art-1/par-1/item-5/sub-2: 附則第二十八条第二項 → 消費税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4201-23/art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第百十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-119/par-1
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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-20261013T073630-045, 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