# 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-5042-139/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)（消費税法施行令の一部改正に伴う経過措置） — address `suppl-5042-139/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-5042-139/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（消費税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act caption: machine translation, not official suppl-5042-139/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5042-139/art-2 **第一項** 第一条の規定による改正後の消費税法施行令（以下この条において「新令」という。）第四十九条第七項の規定は、この政令の施行の日以後に消費税法第二条第一項第二号に規定する保税地域から引き取られる同項第十一号に規定する課税貨物に係る消費税に係る新令第四十九条第七項に規定する電磁的記録について適用する。 suppl-5042-139/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5042-139/art-2/par-1 The provisions of Article 49, paragraph (7) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Order") apply to the electronic or magnetic records prescribed in Article 49, paragraph (7) of the New Order that pertain to consumption tax on taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act taken out, on or after the day on which this Cabinet Order comes into effect, of a bonded area prescribed in item (ii) of that paragraph. machine translation, not official --- ## Cites - suppl-5042-139/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5042-139/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5042-139/art-2 - suppl-5042-139/art-2/par-1: 第四十九条第七項 → 消費税法施行令 第四十九条第七項 (Article 49, paragraph (7)), art-49/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-7 - suppl-5042-139/art-2/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-5042-139/art-2/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (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（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5042-139/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-20261106T203801-050, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-066, 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