# 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-5051-3/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-5051-3/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5051-3/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-5051-3/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1</sup>

**第一項**  この法律は、令和五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-5051-3/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1</sup>
This Act comes into effect on April 1, 2023; 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**  次に掲げる規定　令和五年五月一日
  <sup>suppl-5051-3/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-1</sup>
  the following provisions: May 1, 2023;
  <sup>machine translation, not official</sup>

    **イ**  第六条中消費税法第八条の改正規定及び同法第二十七条第二項の改正規定並びに附則第二十条第一項の規定
    <sup>suppl-5051-3/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-1/sub-1</sup>
    the provisions of Article 6 amending Article 8 of the Consumption Tax Act, the provisions amending Article 27, paragraph (2) of that Act, and the provisions of Article 20, paragraph (1) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　令和五年十月一日
  <sup>suppl-5051-3/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-2</sup>
  the following provisions: October 1, 2023;
  <sup>machine translation, not official</sup>

    **イ**  第六条中消費税法第五十七条の二第十項第一号の改正規定及び同法第五十七条の四の改正規定並びに附則第二十条第二項の規定
    <sup>suppl-5051-3/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-2/sub-1</sup>
    the provisions of Article 6 amending Article 57-2, paragraph (10), item (i) of the Consumption Tax Act, the provisions amending Article 57-4 of that Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **三から十まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-3-to-10 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-3-to-10 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-3-to-10</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十一**  第六条中消費税法別表第二第七号ロの改正規定　障害者の日常生活及び社会生活を総合的に支援するための法律等の一部を改正する法律（令和四年法律第百四号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-5051-3/art-1/par-1/item-11 · https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-1/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-1/par-1/item-11</sup>
  the provisions of Article 6 amending Appended Table 2, item (vii), (b) of the Consumption Tax Act: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, etc. (Act No. 104 of 2022) come into effect;
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5051-3/art-1/par-1/item-1/sub-1: 附則第二十条第一項 → 消費税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-5051-3/art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/par-1
- suppl-5051-3/art-1/par-1/item-2/sub-1: 附則第二十条第二項 → 消費税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-5051-3/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/par-2

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第二十一条第一項（消費税法の一部改正に伴う調整規定） — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-21/par-1
- 消費税法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-78/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-20261013T073630-064, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-065, 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