# 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-4292-109/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)（経過措置の原則） — address `suppl-4292-109/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-4292-109/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（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4292-109/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-2 **第一項** この附則に別段の定めがあるものを除き、この政令（第十四条の二第三項の改正規定を除く。）による改正後の消費税法施行令（以下「新令」という。）は、この政令の施行の日（以下「施行日」という。）以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第六条において同じ。）及び施行日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下同じ。）について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-4292-109/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the Order for Enforcement of the Consumption Tax Act after the amendment by this Cabinet Order (excluding the provisions amending Article 14-2, paragraph (3)) (hereinafter referred to as the "New Order") applies to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 6 of the Supplementary Provisions) that a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter) makes in Japan on or after the date on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date") and to taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter) that a business operator makes in Japan on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets that a business operator made in Japan before the Effective Date and taxable purchases that a business operator made in Japan before the Effective Date. machine translation, not official --- ## Cites - suppl-4292-109/art-2/par-1: 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-4292-109/art-2/par-1: 同項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4292-109/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-2 - suppl-4292-109/art-2/par-1: 附則第六条 → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4292-109/art-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-6 - suppl-4292-109/art-2/par-1: 同項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（経過措置の原則） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/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-20261106T203801-058, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-060, 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