# 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-5071-13/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-5071-13/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5071-13/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-5071-13/art-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1</sup>

**第一項**  この法律は、令和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-5071-13/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1</sup>
This Act comes into effect on April 1, 2025; 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>

  **一から三まで**  略
  <sup>suppl-5071-13/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和八年十一月一日
  <sup>suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-4</sup>
  the following provisions: November 1, 2026;
  <sup>machine translation, not official</sup>

    **イ**  第五条中消費税法第八条の改正規定、同法第二十七条（見出しを含む。）の改正規定、同法第五十九条の二第一項の改正規定（「電磁的記録その他の」を「購入記録情報その他の」に改める部分に限る。）及び同法第六十五条第一号の改正規定並びに附則第二十一条の規定
    <sup>suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-4/sub-1</sup>
    the provisions of Article 5 amending Article 8 of the Consumption Tax Act, the provisions amending Article 27 (including its heading) of that Act, the provisions amending Article 59-2, paragraph (1) of that Act (limited to the part replacing "electronic or magnetic records and other" with "purchase record information and other") and the provisions amending Article 65, item (i) of that Act, and the provisions of Article 21 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和九年一月一日
  <sup>suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第五条中消費税法第五十九条の二第一項の改正規定（「電磁的記録その他の」を「購入記録情報その他の」に改める部分を除く。）及び附則第二十三条の規定
    <sup>suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 5 amending Article 59-2, paragraph (1) of the Consumption Tax Act (excluding the part replacing "electronic or magnetic records and other" with "purchase record information and other") and the provisions of Article 23 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六及び七**  略
  <sup>suppl-5071-13/art-1/par-1/item-6-to-7 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-6-to-7 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-6-to-7</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-8</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
  <sup>machine translation, not official</sup>

    **イからハまで**  略
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ニ**  第五条中消費税法別表第三第一号の表の改正規定
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-1/par-1/item-8/sub-2</sup>
    the provisions of Article 5 amending the table in Appended Table 3, item (i) of the Consumption Tax Act.
    <sup>machine translation, not official</sup>

## Cited by

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

- 消費税法 附則第七十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5071-13/art-79/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-20261013T073630-067, 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