# 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-5022-114/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)（臨時販売場の承認の効力に関する経過措置） — address `suppl-5022-114/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-5022-114/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（臨時販売場の承認の効力に関する経過措置） — Transitional Measures Concerning the Effect of Approval for Temporary Sales Outlets caption: machine translation, not official suppl-5022-114/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5022-114/art-2 **第一項** 前条第三号に定める日前に第一条の規定による改正前の消費税法施行令第十八条の五第一項の規定により提出された申請書に係る消費税法第八条第九項の承認は、第一条の規定による改正後の消費税法施行令第十八条の五第二項第一号に規定する一般型輸出物品販売場又は手続委託型輸出物品販売場とみなされる臨時販売場に係る同法第八条第九項の承認とみなす。 suppl-5022-114/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5022-114/art-2/par-1 The approval under Article 8, paragraph (9) of the Consumption Tax Act pertaining to a written application submitted before the day specified in item (iii) of the preceding Article pursuant to Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 is deemed to be the approval under Article 8, paragraph (9) of that Act pertaining to a temporary sales outlet that is deemed to be a general-type tax-free shop or a procedure-entrustment-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after amendment by the provisions of Article 1. machine translation, not official --- ## Cites - suppl-5022-114/art-2/par-1: 前条第三号 → 消費税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5022-114/art-1/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-3 - suppl-5022-114/art-2/par-1: 消費税法第八条第九項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (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 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5022-114/art-1/par-1/item-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-20261106T203801-065, 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-20261106T203801-065, 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