# 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-4271-9/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-4271-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/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-4271-9/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1</sup>

**第一項**  この法律は、平成二十七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-4271-9/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1</sup>
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　平成二十七年七月一日
  <sup>suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-2</sup>
  the following provisions: July 1, 2015;
  <sup>machine translation, not official</sup>

    **イからチまで**  略
    <sup>suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **リ**  附則第三十九条第十三項から第十五項までの規定
    <sup>suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-2/sub-2</sup>
    the provisions of Article 39, paragraphs (13) through (15) of the Supplementary Provisions
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年十月一日
  <sup>suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2015;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第四条の規定（同条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。）並びに附則第三十五条から第三十八条まで、第三十九条第一項から第十二項まで、第四十条から第四十七条まで、第百十二条、第百十三条及び第百十八条の規定
    <sup>suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act), and the provisions of Articles 35 through 38, Article 39, paragraphs (1) through (12), Articles 40 through 47, Article 112, Article 113 and Article 118 of the Supplementary Provisions
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イ及びロ**  略
    <sup>suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ハ**  第四条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）及び附則第四十八条の規定
    <sup>suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-5/sub-2</sup>
    the provisions adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act in Article 4 (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), and the provisions of Article 48 of the Supplementary Provisions
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4271-9/art-1/par-1/item-3/sub-2: 附則第三十五条から第三十八条まで → 消費税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4271-9/art-35 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4271-9/art-41 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-41 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-41
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-4271-9/art-42 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-42 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-42
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4271-9/art-43 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4271-9/art-44 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4271-9/art-45 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4271-9/art-46 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-46
- suppl-4271-9/art-1/par-1/item-3/sub-2: 第四十条から第四十七条まで → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4271-9/art-47 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-47
- suppl-4271-9/art-1/par-1/item-5/sub-2: 附則第四十八条 → 消費税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4271-9/art-48 — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-48 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-130/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-20261013T073630-052, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-053, 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