# 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-4272-145/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)（継続的電気通信利用役務の提供に係る課税に関する経過措置） — address `suppl-4272-145/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-4272-145/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（継続的電気通信利用役務の提供に係る課税に関する経過措置） — Transitional Measures Concerning Taxation on the Supply of Continuous Telecommunications Services caption: machine translation, not official suppl-4272-145/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2 **第一項** 国外事業者（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第四条の規定による改正後の消費税法（以下「新法」という。）第二条第一項第四号の二に規定する国外事業者をいう。次項において同じ。）が、平成二十七年四月一日前に締結した電気通信利用役務の提供（新法第二条第一項第八号の三に規定する電気通信利用役務の提供をいう。以下この項において同じ。）に係る契約（次項において「特定契約」という。）に基づき、同年十月一日前から同日以後引き続き行う電気通信利用役務の提供に係る消費税については、なお従前の例による。ただし、同年四月一日以後に当該電気通信利用役務の提供の対価の額（新法第二十八条第一項に規定する対価の額をいう。）の変更が行われた場合は、この限りでない。 suppl-4272-145/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-1 With regard to consumption tax on the supply of telecommunications services that a foreign business operator (meaning a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act after the amendment by the provisions of Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"); the same applies in the following paragraph) continues to carry out, from before October 1, 2015 through on or after that date, based on a contract concluded before April 1, 2015 for the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the New Act; the same applies hereinafter in this paragraph) (referred to as a "specified contract" in the following paragraph), the provisions then in force continue to govern; provided, however, that this does not apply where the amount of consideration for that supply of telecommunications services (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the New Act) is changed on or after April 1 of that year. machine translation, not official **第二項** 事業者（消費税法第二条第一項第四号に規定する事業者をいう。附則第四条において同じ。）が、平成二十七年四月一日前に国外事業者との間で締結した特定契約に基づき、同年十月一日前から同日以後引き続き行う特定課税仕入れ（新法第五条第一項に規定する特定課税仕入れをいう。次項において同じ。）については、新法第四条第一項の規定にかかわらず、消費税を課さない。ただし、同年四月一日以後に当該特定課税仕入れに係る支払対価の額（新法第二十八条第二項に規定する支払対価の額をいう。）の変更が行われた場合は、この限りでない。 suppl-4272-145/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2 With regard to specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the New Act; the same applies in the following paragraph) that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in Article 4 of these Supplementary Provisions) continues to make, from before October 1, 2015 through on or after that date, based on a specified contract concluded with a foreign business operator before April 1, 2015, consumption tax is not imposed, notwithstanding Article 4, paragraph (1) of the New Act; provided, however, that this does not apply where the amount of consideration paid for those specified taxable purchases (meaning the amount of consideration paid prescribed in Article 28, paragraph (2) of the New Act) is changed on or after April 1 of that year. machine translation, not official **第三項** 前項の規定の適用を受けた特定課税仕入れについては、新法第三十条から第三十七条までの規定は、適用しない。 suppl-4272-145/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-3 The provisions of Articles 30 through 37 of the New Act do not apply to specified taxable purchases to which the provisions of the preceding paragraph have applied. machine translation, not official --- ## Cites - suppl-4272-145/art-2/par-1: 所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第四条 → e-Gov law 427AC0000000009, 第四条 (Article 4), art-4 — not held in this collection - suppl-4272-145/art-2/par-1: 第二条第一項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 (e-Gov law ID 363AC0000000108) - suppl-4272-145/art-2/par-1: 次項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4272-145/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2 - suppl-4272-145/art-2/par-1: この項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4272-145/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-1 - suppl-4272-145/art-2/par-2: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4272-145/art-2/par-2: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4272-145/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-4 - suppl-4272-145/art-2/par-2: 次項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4272-145/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-3 - suppl-4272-145/art-2/par-3: 前項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4272-145/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2 ## Cited by 4 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-4272-145/art-1/par-1/item-2 - 消費税法施行令 附則第二条第一項（継続的電気通信利用役務の提供に係る課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-1 - 消費税法施行令 附則第二条第二項（継続的電気通信利用役務の提供に係る課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2 - 消費税法施行令 附則第二条第三項（継続的電気通信利用役務の提供に係る課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-3 --- ## 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-20261106T203801-057, 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-20261106T203801-057, 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