# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 2)（旅客運賃等の範囲等） — address `suppl-3632-360/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/suppl-3632-360/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（旅客運賃等の範囲等） — Scope, etc. of Passenger Fares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3632-360/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2</sup>

**第一項**  法附則第二条第一項に規定する課税資産の譲渡等に係る対価で政令で定めるものは、次に掲げるものとする。
<sup>suppl-3632-360/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1</sup>
The consideration for taxable transfers, etc. of assets prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act that is specified by Cabinet Order is the following:
<sup>machine translation, not official</sup>

  **一**  汽車、電車、乗合自動車、船舶又は航空機に係る旅客運賃（料金を含む。）
  <sup>suppl-3632-360/art-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-1</sup>
  passenger fares (including charges) for trains, electric trains, shared-ride motor vehicles, ships or aircraft;
  <sup>machine translation, not official</sup>

  **二**  映画、演劇、演芸、音楽、スポーツ又は見せ物を不特定かつ多数の者に見せ、又は聴かせる場所への入場料金
  <sup>suppl-3632-360/art-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-2</sup>
  admission fees for places where films, plays, variety performances, music, sports or spectacles are presented for viewing or listening by unspecified and numerous persons;
  <sup>machine translation, not official</sup>

  **三**  競馬場、競輪場、小型自動車競走場又はモーターボート競走場への入場料金
  <sup>suppl-3632-360/art-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-3</sup>
  admission fees for racecourses, bicycle racing tracks, small motor vehicle racing tracks or motorboat racing venues;
  <sup>machine translation, not official</sup>

  **四**  美術館、遊園地、動物園、博覧会の会場その他不特定かつ多数の者が入場する施設又は場所でこれらに類するものへの入場料金
  <sup>suppl-3632-360/art-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-4</sup>
  admission fees for art museums, amusement parks, zoos, exposition venues, and other facilities or places similar to these that are entered by unspecified and numerous persons.
  <sup>machine translation, not official</sup>

**第二項**  法附則第二条第二項に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等で、検針その他これに類する行為に基づき料金の支払を受ける権利が確定されるものとする。
<sup>suppl-3632-360/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2</sup>
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act are the following taxable transfers, etc. of assets, for which the right to receive payment of charges is fixed on the basis of meter reading or any act similar thereto:
<sup>machine translation, not official</sup>

  **一**  電気の供給
  <sup>suppl-3632-360/art-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-1</sup>
  supply of electricity;
  <sup>machine translation, not official</sup>

  **二**  ガスの供給
  <sup>suppl-3632-360/art-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-2</sup>
  supply of gas;
  <sup>machine translation, not official</sup>

  **三**  水道水又は工業用水の供給及び下水道を使用させる行為
  <sup>suppl-3632-360/art-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-3</sup>
  supply of tap water or industrial water, and the act of allowing the use of sewerage;
  <sup>machine translation, not official</sup>

  **四**  法附則第二条第二項に規定する電気通信役務の提供
  <sup>suppl-3632-360/art-2/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-4</sup>
  provision of telecommunications services prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act;
  <sup>machine translation, not official</sup>

  **五**  熱供給（熱供給事業法第二条第一項（定義）に規定する熱供給をいう。）及び温泉の供給
  <sup>suppl-3632-360/art-2/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-5</sup>
  heat supply (meaning heat supply prescribed in Article 2, paragraph (1) (Definitions) of the Heat Supply Business Act) and supply of hot spring water.
  <sup>machine translation, not official</sup>

**第三項**  法附則第二条第二項に規定する政令で定める部分は、同項に規定する特定継続供給等に係る課税資産の譲渡等のうち、平成元年四月一日（以下「適用日」という。）以後初めて支払を受ける権利が確定される料金を前回確定日（その直前の料金の支払を受ける権利が確定した日をいう。以下この項において同じ。）から適用日以後初めて料金の支払を受ける権利が確定される日までの期間の月数で除し、これに前回確定日から同月三十日までの期間の月数を乗じて計算した金額に係る部分とする。
<sup>suppl-3632-360/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3</sup>
The portion specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act is the portion relating to the amount calculated by dividing the charges for which the right to receive payment is first fixed on or after April 1, 1989 (hereinafter referred to as the "application date"), among the taxable transfers, etc. of assets by specified continuous supply prescribed in that paragraph, by the number of months in the period from the previous fixing date (meaning the day on which the right to receive payment of the immediately preceding charges was fixed; the same applies hereinafter in this paragraph) to the day on which the right to receive payment of charges is first fixed on or after the application date, and multiplying the result by the number of months in the period from the previous fixing date to the 30th day of that month.
<sup>machine translation, not official</sup>

**第四項**  前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>suppl-3632-360/art-2/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-4</sup>
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3632-360/art-2/par-1: 法附則第二条第一項 → 消費税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3631-108/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-2/par-1 (e-Gov law ID 363AC0000000108)
- suppl-3632-360/art-2/par-2: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108)
- suppl-3632-360/art-2/par-2/item-4: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108)
- suppl-3632-360/art-2/par-2/item-5: 熱供給事業法第二条第一項 → e-Gov law 347AC0000000088, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-3632-360/art-2/par-3: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108)
- suppl-3632-360/art-2/par-3: この項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3632-360/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3
- suppl-3632-360/art-2/par-4: 前項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3632-360/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3

## Cited by

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

- 消費税法施行令 附則第二条第三項（旅客運賃等の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3
- 消費税法施行令 附則第二条第四項（旅客運賃等の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-4

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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-20261106T203801-044, 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-20261106T203801-044, 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