# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十一条の二 (Supplementary Provisions, Article 11-2)

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- 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: 第十一条の二 (Supplementary Provisions, Article 11-2)（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — address `suppl-4282-148/art-11-2`
- 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-4282-148/art-11-2
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.

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### 第十一条の二（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators That Transfer Food and Drink Items
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-11-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2</sup>

**第一項**  飲食料品の譲渡（改正法附則第三十四条第一項第一号又は改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）別表第一第一号に掲げる飲食料品の譲渡をいう。以下この項において同じ。）を行う新法第三十七条第一項の規定の適用を受ける事業者の元年適用日の属する課税期間（消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。以下この項及び次条において同じ。）から令和五年九月三十日の属する課税期間までの各課税期間における次に掲げる事業については、消費税法施行令第五十七条第五項第二号に規定する第二種事業として、新法第三十七条第一項の規定を適用する。
<sup>suppl-4282-148/art-11-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1</sup>
In each taxable period from the taxable period that includes the 2019 application date of a business operator that makes transfers of food and drink items (meaning transfers of food and drink items listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act"); the same applies hereinafter in this paragraph) and to which Article 37, paragraph (1) of the New Act applies, through the taxable period that includes September 30, 2023 (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, including a period deemed to be one taxable period under paragraph (2) or (4) of that Article; the same applies hereinafter in this paragraph and the following Article), the businesses listed below are treated as type 2 business prescribed in Article 57, paragraph (5), item (ii) of the Order for Enforcement of the Consumption Tax Act in the application of Article 37, paragraph (1) of the New Act:
<sup>machine translation, not official</sup>

  **一**  農業（飲食料品の譲渡を行う部分に限る。）
  <sup>suppl-4282-148/art-11-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1/item-1</sup>
  agriculture (limited to the portion that carries out the transfer of food and drink items);
  <sup>machine translation, not official</sup>

  **二**  林業（飲食料品の譲渡を行う部分に限る。）
  <sup>suppl-4282-148/art-11-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1/item-2</sup>
  forestry (limited to the portion that carries out the transfer of food and drink items);
  <sup>machine translation, not official</sup>

  **三**  漁業（飲食料品の譲渡を行う部分に限る。）
  <sup>suppl-4282-148/art-11-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1/item-3</sup>
  fishery (limited to the portion that carries out the transfer of food and drink items).
  <sup>machine translation, not official</sup>

**第二項**  元年適用日から令和五年九月三十日までの間における前項の規定の適用については、同項中「又は改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）別表第一第一号に掲げる」とあるのは「に掲げる」と、「行う新法」とあるのは「行う改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）」とする。
<sup>suppl-4282-148/art-11-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-2</sup>
For the application of the preceding paragraph during the period from the 2019 application date to September 30, 2023, in that paragraph the phrase "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act")" is deemed to be replaced with "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act", and the phrase "Article 37, paragraph (1) of the New Act applies" with "Article 37, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act") applies".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4282-148/art-11-2/par-1: 改正法第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4282-148/art-11-2/par-1: この項 → 消費税法施行令 附則第十一条の二第一項 (Supplementary Provisions, Article 11-2, paragraph (1)), suppl-4282-148/art-11-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1
- suppl-4282-148/art-11-2/par-1: 別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 次条 → 消費税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4282-148/art-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-12
- suppl-4282-148/art-11-2/par-1: 消費税法施行令第五十七条第五項第二号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2
- suppl-4282-148/art-11-2/par-2: 前項 → 消費税法施行令 附則第十一条の二第一項 (Supplementary Provisions, Article 11-2, paragraph (1)), suppl-4282-148/art-11-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1
- suppl-4282-148/art-11-2/par-2: 改正法第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4282-148/art-11-2/par-2: 別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)

## Cited by

3 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-4282-148/art-1/par-1/item-3
- 消費税法施行令 附則第十一条の二第一項（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1
- 消費税法施行令 附則第十一条の二第二項（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-2

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## 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-20261106T203801-059, 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