# 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-4072-341/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)（調整対象固定資産の範囲に関する経過措置） — address `suppl-4072-341/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-4072-341/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（調整対象固定資産の範囲に関する経過措置） — Transitional Measures Concerning Scope of Adjustment-Target Fixed Assets caption: machine translation, not official suppl-4072-341/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第五条の規定は、平成九年四月一日（以下「適用日」という。）以後に国内において事業者が行う課税仕入れに係る資産及び適用日以後に保税地域から引き取られる資産について適用し、適用日前に国内において事業者が行った課税仕入れに係る資産及び適用日前に保税地域から引き取られた資産については、なお従前の例による。 suppl-4072-341/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-1 The provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to assets relating to taxable purchases made by a business operator in Japan on or after April 1, 1997 (hereinafter referred to as the "application date") and assets taken out of a bonded area on or after the application date, and the provisions then in force continue to govern assets relating to taxable purchases made by a business operator in Japan before the application date and assets taken out of a bonded area before the application date. machine translation, not official **第二項** 前項の規定にかかわらず、所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下「改正法」という。）附則第十条第三項及び第十三条第一項の規定並びに附則第五条第一項から第三項までの規定の適用を受ける資産（これらの規定の適用を受ける部分に限る。）に係る新令第五条の規定の適用については、同条中「百五分の百」とあるのは、「百三分の百」とする。 suppl-4072-341/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-2 Notwithstanding the preceding paragraph, with respect to the application of Article 5 of the New Order to assets (limited to the portion to which those provisions apply) to which Article 10, paragraph (3) and Article 13, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Amending Act") and Article 5, paragraphs (1) through (3) of the Supplementary Provisions apply, the phrase "100/105" in Article 5 of the New Order is deemed to be replaced with "100/103". machine translation, not official --- ## Cites - suppl-4072-341/art-2/par-1: 第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5 - suppl-4072-341/art-2/par-2: 前項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4072-341/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-1 - suppl-4072-341/art-2/par-2: 附則第五条第一項から第三項まで → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4072-341/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-1 - suppl-4072-341/art-2/par-2: 附則第五条第一項から第三項まで → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4072-341/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-2 - suppl-4072-341/art-2/par-2: 附則第五条第一項から第三項まで → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4072-341/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-3 - suppl-4072-341/art-2/par-2: 新令第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第二条第二項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-2 --- ## 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-20261106T203801-048, 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