# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二条 (Article 2)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — 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: 第二条 (Article 2)（資産の譲渡等の範囲） — address `art-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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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### 第二条（資産の譲渡等の範囲） — Scope of Transfers, etc. of Assets
<sup>caption: machine translation, not official</sup>
<sup>art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2</sup>

**第一項**  法第二条第一項第八号に規定する対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものは、次に掲げるものとする。
<sup>art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1</sup>
The acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration, as prescribed in Article 2, paragraph (1), item (viii) of the Act, are as follows:
<sup>machine translation, not official</sup>

  **一**  負担付き贈与による資産の譲渡
  <sup>art-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-1</sup>
  the transfer of assets by a gift with a burden;
  <sup>machine translation, not official</sup>

  **二**  金銭以外の資産の出資（特別の法律に基づく承継に係るものを除く。）
  <sup>art-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-2</sup>
  a contribution of assets other than money (excluding one relating to succession under a special Act);
  <sup>machine translation, not official</sup>

  **三**  法人税法（昭和四十年法律第三十四号）第二条第二十九号ハ（定義）に規定する特定受益証券発行信託又は同条第二十九号の二に規定する法人課税信託（同号ロに掲げる信託を除く。以下この号において「法人課税信託」という。）の委託者がその有する資産（金銭以外の資産に限る。）の信託をした場合における当該資産の移転及び法第十四条第一項の規定により同項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託が法人課税信託に該当することとなつた場合につき法人税法第四条の三第九号（受託法人等に関するこの法律の適用）の規定により出資があつたものとみなされるもの（金銭以外の資産につき出資があつたものとみなされるものに限る。）
  <sup>art-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-3</sup>
  the transfer of assets in the case where the settlor of a specified beneficiary certificate issuance trust prescribed in Article 2, item (xxix), (c) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) or of a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article (excluding a trust set out in (b) of that item; hereinafter in this item referred to as a "trust subject to corporate taxation") has placed in trust assets that it holds (limited to assets other than money), and a contribution deemed under Article 4-3, item (ix) (Application of This Act to Trust Corporations) of the Corporation Tax Act to have been made in the case where a trust under which a beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed under paragraph (2) of that Article to be a beneficiary prescribed in paragraph (1) of that Article) is deemed under Article 14, paragraph (1) of the Act to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation (limited to a contribution deemed to have been made with respect to assets other than money);
  <sup>machine translation, not official</sup>

  **四**  貸付金その他の金銭債権の譲受けその他の承継（包括承継を除く。）
  <sup>art-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-4</sup>
  the taking of an assignment of, or other succession to (excluding comprehensive succession), monetary claims such as claims on loans;
  <sup>machine translation, not official</sup>

  **五**  放送法（昭和二十五年法律第百三十二号）第二条第一号（定義）に規定する放送又は同条第三十一号に規定する配信で、法律により受信者がその締結を行わなければならないこととされている契約に基づき受信料を徴収して行われるもの
  <sup>art-2/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-5</sup>
  broadcasting prescribed in Article 2, item (i) (Definitions) of the Broadcasting Act (Act No. 132 of 1950), or distribution prescribed in item (xxxi) of that Article, that is conducted by collecting reception fees under a contract that, under an Act, the recipient is required to conclude.
  <sup>machine translation, not official</sup>

**第二項**  事業者が、土地収用法（昭和二十六年法律第二百十九号）その他の法律の規定に基づいてその所有権その他の権利を収用され、かつ、当該権利を取得する者から当該権利の消滅に係る補償金を取得した場合には、対価を得て資産の譲渡を行つたものとする。
<sup>art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-2</sup>
Where a business operator has had its ownership or other rights expropriated under the provisions of the Expropriation of Land Act (Act No. 219 of 1951) or other Acts and has obtained compensation for the extinction of those rights from the person that acquires those rights, the business operator is deemed to have transferred assets for consideration.
<sup>machine translation, not official</sup>

**第三項**  資産の譲渡等には、その性質上事業に付随して対価を得て行われる資産の譲渡及び貸付け並びに役務の提供を含むものとする。
<sup>art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-3</sup>
Transfers, etc. of assets are to include the transfer and lending of assets and the provision of services that, by their nature, are conducted for consideration incidentally to a business.
<sup>machine translation, not official</sup>

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## Cites
- art-2/par-1: 法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- art-2/par-1/item-3: 法人税法（昭和四十年法律第三十四号）第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29 (e-Gov law ID 340AC0000000034)
- art-2/par-1/item-3: 同条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-2/par-1/item-3: この号 → 消費税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-3
- art-2/par-1/item-3: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-2/par-1/item-3: 同条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-2/par-1/item-3: 法人税法第四条の三第九号 → 法人税法 第四条の三第一項第九号 (Article 4-3, paragraph (1), item (ix)), art-4-3/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/art-4-3/par-1/item-9 (e-Gov law ID 340AC0000000034)
- art-2/par-1/item-5: 放送法（昭和二十五年法律第百三十二号）第二条第一号 → e-Gov law 325AC0000000132, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-2/par-1/item-5: 同条第三十一号 → e-Gov law 325AC0000000132, 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — not held in this collection

## Cited by

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

- 消費税法施行令 第二条第一項第三号（資産の譲渡等の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-3
- 消費税法施行令 第二十八条第八項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-8
- 消費税法施行令 第四十五条第二項第五号（課税資産の譲渡等及び特定課税仕入れに係る消費税の課税標準の額） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2/item-5
- 消費税法施行令 第四十八条第四項（課税売上割合の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-4
- 消費税法施行令 第五十三条の四第三項（仕入れに係る消費税額の調整の対象となる居住用賃貸建物の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-3

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06