# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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)（改正法附則第三条に規定する政令で定める資産の譲渡等の範囲） — address `suppl-4032-201/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-4032-201/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. --- ### 第二条（改正法附則第三条に規定する政令で定める資産の譲渡等の範囲） — Scope of Transfers, etc. of Assets Specified by Cabinet Order Prescribed in Article 3 of the Supplementary Provisions of the Amending Act caption: machine translation, not official suppl-4032-201/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-2 **第一項** 消費税法の一部を改正する法律（平成三年法律第七十三号。以下「改正法」という。）附則第三条に規定する政令で定める資産の譲渡等は、改正法による改正前の消費税法（以下「旧法」という。）別表第一第七号に掲げる資産の譲渡等（社会福祉事業法（昭和二十六年法律第四十五号）第二条第二項第四号（定義）に規定する精神薄弱者福祉ホーム及び精神薄弱者通勤寮を経営する事業に該当する事業として平成三年一月一日前に行われたものを除く。）とする。 suppl-4032-201/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-2/par-1 The transfers, etc. of assets specified by Cabinet Order prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991; hereinafter referred to as the "Amending Act") are the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act prior to the amendment by the Amending Act (hereinafter referred to as the "Former Act") (excluding those carried out before January 1, 1991 as a business falling under the business of operating welfare homes for persons with intellectual disabilities and commuter dormitories for persons with intellectual disabilities prescribed in Article 2, paragraph (2), item (iv) (Definitions) of the Social Welfare Service Act (Act No. 45 of 1951)). machine translation, not official --- ## Cites - suppl-4032-201/art-2/par-1: 社会福祉事業法（昭和二十六年法律第四十五号）第二条第二項第四号 → e-Gov law 326AC0000000045, 第二条第二項第四号 (Article 2, paragraph (2), item (iv)), art-2/par-2/item-4 — not held in this collection --- ## 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-20261106T203801-047, 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-20261106T203801-047, 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