# 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-4231-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-40 - 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 平成二三年五月二日法律第四〇号 suppl-4231-40 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40 · https://japanlaw.org/l/363AC0000000108/suppl-4231-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-40/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-40/art-1 **第一項** この法律は、公布の日から施行する。 suppl-4231-40/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-40/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第十三条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4231-40/art-13 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4231-40/art-13 **第一項** この法律の施行の日が地域の自主性及び自立性を高めるための改革の推進を図るための関係法律の整備に関する法律（平成二十三年法律第三十七号）の施行の日前である場合には、前条のうち、障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律附則第一条第三号の改正規定中「第七十三条」とあるのは「第七十四条」と、同法附則に三条を加える改正規定中「第七十三条」とあるのは「第七十四条」と、「第七十四条」とあるのは「第七十五条」と、「第七十五条」とあるのは「第七十六条」とする。 suppl-4231-40/art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4231-40/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-40/art-13/par-1 If the date on which this Act comes into effect is before the date on which the Act on the Arrangement of Relevant Acts to Promote Reform for Enhancing the Autonomy and Independence of Local Communities (Act No. 37 of 2011) comes into effect, in the preceding Article, the phrase "Article 73" in the provisions amending Article 1, item (iii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts to Support the Community Life of Persons with Disabilities, etc. Until Health and Welfare Measures for Persons with Disabilities Are Reviewed Based on Deliberations at the Headquarters for the Promotion of Reform of the System for Persons with Disabilities, etc. is deemed to be replaced with "Article 74", and, in the provisions adding three Articles to the Supplementary Provisions of that Act, the phrase "Article 73" is deemed to be replaced with "Article 74", the phrase "Article 74" with "Article 75", and the phrase "Article 75" with "Article 76". 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-20261013T073630-047, 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