# 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-4192-87/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)（信託に関する経過措置） — address `suppl-4192-87/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-4192-87/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（信託に関する経過措置） — Transitional Measures Concerning Trusts caption: machine translation, not official suppl-4192-87/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2 **第一項** この政令（附則第一条第三号に掲げる改正規定に限る。）による改正後の消費税法施行令の規定は、同号に定める日（以下この条において「信託法施行日」という。）以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項（新法の適用等）の規定により同法第三条第一項に規定する新法信託とされた信託（以下この条において「新法信託」という。）を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。 suppl-4192-87/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2/par-1 The provisions of the Order for Enforcement of the Consumption Tax Act as amended by this Cabinet Order (limited to the amending provisions set out in Article 1, item (iii) of the Supplementary Provisions) apply to trusts that take effect on or after the date specified in that item (hereinafter referred to as the "Effective Date of the Trust Act" in this Article) (limited, for a trust created by a will, to those for which the will was made on or after the Effective Date of the Trust Act, and including trusts that have become new-law trusts prescribed in Article 3, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to the provisions of Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) (Application of the New Act, etc.) of that Act (hereinafter referred to as "new-law trusts" in this Article)), and the provisions then in force continue to govern trusts that took effect before the Effective Date of the Trust Act (including, for a trust created by a will, those for which the will was made before the Effective Date of the Trust Act, and excluding new-law trusts). machine translation, not official --- ## Cites - suppl-4192-87/art-2/par-1: 附則第一条第三号 → 消費税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4192-87/art-1/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-3 - suppl-4192-87/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4192-87/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-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三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-1/par-1/item-3 - 消費税法施行令 附則第二条第一項（信託に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4192-87/art-2/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-20261106T203801-052, 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-20261106T203801-052, 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