# 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-5052-137/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)（電子決済手段の譲渡等に関する経過措置） — address `suppl-5052-137/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-5052-137/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（電子決済手段の譲渡等に関する経過措置） — Transitional Measures Concerning Transfer, etc. of Electronic Payment Instruments caption: machine translation, not official suppl-5052-137/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/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（次条において「新令」という。）第九条第一項及び第四項、第十一条並びに第四十八条第二項の規定は、前条第四号に定める日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。以下この条において同じ。）が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）及び同日以後に国内において事業者が行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）に係る消費税について適用し、同日前に国内において事業者が行った資産の譲渡等及び同日前に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。 suppl-5052-137/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/par-1 The provisions of Article 9, paragraphs (1) and (4), Article 11, and Article 48, paragraph (2) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Order" in the following Article) apply to consumption tax on a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) on or after the day specified in item (iv) of the preceding Article and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after that day, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets made in Japan by a business operator before that day and on a taxable purchase made in Japan by a business operator before that day. machine translation, not official --- ## Cites - suppl-5052-137/art-2/par-1: 次条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-5052-137/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-3 - suppl-5052-137/art-2/par-1: 第九条第一項 → 消費税法施行令 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1 - suppl-5052-137/art-2/par-1: 第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-5052-137/art-2/par-1: 第十一条 → 消費税法施行令 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-11 - suppl-5052-137/art-2/par-1: 第四十八条第二項 → 消費税法施行令 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-2 - suppl-5052-137/art-2/par-1: 前条第四号 → 消費税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5052-137/art-1/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4 - suppl-5052-137/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-5052-137/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5052-137/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-2 - suppl-5052-137/art-2/par-1: 同法第二条第一項第八号 → 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-5052-137/art-2/par-1: 同法第二条第一項第十二号 → 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 3 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四号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-1/par-1/item-4 - 消費税法施行令 附則第二条第一項（電子決済手段の譲渡等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/par-1 - 消費税法施行令 附則第四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-4/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-20261106T203801-066, 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-20261106T203801-066, 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