# 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-4182-129/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)（有価証券に類するものの範囲等に関する経過措置） — address `suppl-4182-129/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-4182-129/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（有価証券に類するものの範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Things Similar to Securities, etc. caption: machine translation, not official suppl-4182-129/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2 **第一項** 事業者が前条第二号に定める日（以下「会社法施行日」という。）前に取得した改正前の消費税法施行令（以下「旧令」という。）第九条第一項第一号に掲げる端数の部分については、なお従前の例による。 suppl-4182-129/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2/par-1 With respect to the fractional portion set out in Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") that a business operator acquired before the date specified in item (ii) of the preceding Article (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4182-129/art-2/par-1: 前条第二号 → 消費税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4182-129/art-1/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 - 消費税法施行令 附則第四条第一項（課税売上割合の計算方法に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-4/par-1 --- ## 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-20261106T203801-051, 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