# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十四条の二 (Supplementary Provisions, Article 24-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2. 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: 第二十四条の二 (Supplementary Provisions, Article 24-2)（請求書等の保存を要しない課税仕入れの範囲等） — address `suppl-4302-135/art-24-2` - 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-24-2 - 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. --- ### 第二十四条の二（請求書等の保存を要しない課税仕入れの範囲等） — Scope, etc. of Taxable Purchases for Which Retention of Invoices, etc. Is Not Required caption: machine translation, not official suppl-4302-135/art-24-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2 **第一項** 二十八年改正法附則第五十三条の二に規定する政令で定める場合は、五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額が一万円未満である場合とする。 suppl-4302-135/art-24-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2/par-1 The cases specified by Cabinet Order as prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act are cases where the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act is less than 10,000 yen. machine translation, not official **第二項** 二十八年改正法附則第五十三条の二に規定する事業者が、同条の規定の適用を受ける課税仕入れを行った場合における当該課税仕入れに係る新令第四十六条の規定の適用については、同条第一項第六号中「掲げる課税仕入れ」とあるのは、「掲げる課税仕入れ又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条の二の規定の適用を受ける課税仕入れ」とする。 suppl-4302-135/art-24-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2/par-2 Where a business operator prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act has made a taxable purchase to which that Article applies, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d)" in paragraph (1), item (vi) of that Article is deemed to be replaced with "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d) or a taxable purchase to which Article 53-2 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) applies". machine translation, not official --- ## Cites - suppl-4302-135/art-24-2/par-2: 新令第四十六条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2 ## Cited by 1 provision cites 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 --- ## 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-20261106T203801-065, 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