# 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-5082-96/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)（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — address `suppl-5082-96/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-5082-96/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（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan, etc. caption: machine translation, not official suppl-5082-96/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第六条第一項第四号（貯留権に係る部分を除く。次項において同じ。）及び第八号並びに第十七条第二項第六号及び第七号の規定は、令和八年十月一日以後に事業者（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。以下この条及び次条第一項において同じ。）及び同日以後に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。以下同じ。）に係る消費税について適用し、同日前に事業者が行った資産の譲渡等及び同日前に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-5082-96/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-1 The provisions of Article 6, paragraph (1), item (iv) (excluding the part pertaining to storage rights; the same applies in the following paragraph) and item (viii), and Article 17, paragraph (2), items (vi) and (vii) of the Order for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Order") 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 and paragraph (1) of the following Article) made 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) on or after October 1, 2026 and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter) made 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 by a business operator before that day and on a taxable purchase made by a business operator before that day. machine translation, not official **第二項** 前項の規定にかかわらず、令和八年三月三十一日までに締結した契約に基づき、同年十月一日以後に事業者が行う資産の譲渡等及び同日以後に事業者が行う課税仕入れに係る新令第六条第一項第四号及び第八号並びに第十七条第二項第六号及び第七号の規定の適用については、なお従前の例による。 suppl-5082-96/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-2 Notwithstanding the preceding paragraph, the provisions then in force continue to govern the application of Article 6, paragraph (1), items (iv) and (viii), and Article 17, paragraph (2), items (vi) and (vii) of the New Order to a transfer, etc. of assets made by a business operator on or after October 1, 2026 and a taxable purchase made by a business operator on or after that day, based on a contract concluded by March 31, 2026. machine translation, not official --- ## Cites - suppl-5082-96/art-2/par-1: 第六条第一項第四号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-4 - suppl-5082-96/art-2/par-1: 次項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5082-96/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-2 - suppl-5082-96/art-2/par-1: 第八号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-8 - suppl-5082-96/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-5082-96/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-5082-96/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5082-96/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2 - suppl-5082-96/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) - suppl-5082-96/art-2/par-2: 前項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5082-96/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-1 - suppl-5082-96/art-2/par-2: 新令第六条第一項第四号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-4 - suppl-5082-96/art-2/par-2: 第八号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-8 - suppl-5082-96/art-2/par-2: 第十七条第二項第六号 → 消費税法施行令 第十七条第二項第六号 (Article 17, paragraph (2), item (vi)), art-17/par-2/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-17/par-2/item-6 - suppl-5082-96/art-2/par-2: 第七号 → 消費税法施行令 第十七条第二項第七号 (Article 17, paragraph (2), item (vii)), art-17/par-2/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-17/par-2/item-7 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-1 - 消費税法施行令 附則第二条第二項（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-2 - 消費税法施行令 附則第六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-6/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-20261106T203801-068, 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