# 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-4281-13`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-13
- 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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## 附　則 平成二八年三月三一日法律第一三号
<sup>suppl-4281-13 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13 · https://japanlaw.org/l/363AC0000000108/suppl-4281-13</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-13/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-13/art-1</sup>

**第一項**  この法律は、平成二十八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。
<sup>suppl-4281-13/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-13/art-1/par-1</sup>
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から五の三まで**  略
  <sup>suppl-4281-13/art-1/par-1/item-1-to-5-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13/art-1/par-1/item-1-to-5-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-13/art-1/par-1/item-1-to-5-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五の四**  第二条（第四号及び第五号の二に掲げる改正規定を除く。）、第七条中地方財政法第三十三条の四第一項の改正規定及び同法第三十三条の五の八の次に一条を加える改正規定並びに第九条並びに附則第四条第二項、第六条（第六項を除く。）、第十一条、第十四条、第十七条第二項及び第三項、第二十条（第二項を除く。）、第三十一条、第三十二条、第三十五条（次号に掲げる改正規定を除く。）、第三十七条の三第二項、第三十九条、第四十条、第四十一条（税理士法（昭和二十六年法律第二百三十七号）第五十一条の二の改正規定に限る。）、第四十二条から第四十七条まで、第四十八条、第五十条並びに第五十二条から第五十六条までの規定　令和元年十月一日
  <sup>suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-4281-13/art-1/par-1/item-5-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-13/art-1/par-1/item-5-4</sup>
  The provisions of Article 2 (excluding the amending provisions listed in item (iv) and item (v)-2), the provision amending Article 33-4, paragraph (1) of the Local Finance Act and the provision adding one Article after Article 33-5-8 of that Act in Article 7, and Article 9, and Article 4, paragraph (2), Article 6 (excluding paragraph (6)), Article 11, Article 14, Article 17, paragraphs (2) and (3), Article 20 (excluding paragraph (2)), Article 31, Article 32, Article 35 (excluding the amending provision listed in the following item), Article 37-3, paragraph (2), Article 39, Article 40, Article 41 (limited to the provision amending Article 51-2 of the Certified Public Tax Accountant Act (Act No. 237 of 1951)), Article 42 to Article 47, Article 48, Article 50, and Article 52 to Article 56 of the Supplementary Provisions: October 1, 2019
  <sup>machine translation, not official</sup>

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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-20261013T073630-054, 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