# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条の二 (Supplementary Provisions, Article 20-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2. 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: 第二十条の二 (Supplementary Provisions, Article 20-2)（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等に関する経過措置） — address `suppl-4302-135/art-20-2` - 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-4302-135/art-20-2 - 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. --- ### 第二十条の二（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records caption: machine translation, not official suppl-4302-135/art-20-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2 **第一項** 二十八年改正法附則第百五十三条及び附則第二十五条の規定によりなお従前の例により保存することとされている旧令第七十一条の二第一項第二号及び第六号に掲げる電磁的記録に記録された事項に係る消費税法第五十九条の二第一項の規定の適用については、なお従前の例による。 suppl-4302-135/art-20-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2/par-1 With regard to the application of Article 59-2, paragraph (1) of the Consumption Tax Act to the matters recorded in the electronic or magnetic records listed in Article 71-2, paragraph (1), items (ii) and (vi) of the Former Order that are to be retained as under the provisions then in force pursuant to Article 153 of the Supplementary Provisions of the 2016 Amendment Act and Article 25 of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4302-135/art-20-2/par-1: 消費税法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) ## 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五号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5 - 消費税法施行令 附則第四条第二項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2 --- ## 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-20261106T203801-064, 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