# 消費税法施行規則 / Regulation 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-regulation/suppl-4079-75/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: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号 - English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: MinisterialOrdinance — 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)（課税標準額に対する消費税額の計算に関する経過措置） — address `suppl-4079-75/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-regulation/suppl-4079-75/art-2 - e-Gov law ID: 363M50000040053 — 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（課税標準額に対する消費税額の計算に関する経過措置） — Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount caption: machine translation, not official suppl-4079-75/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4079-75/art-2 **第一項** 改正後の消費税法施行規則（以下「新規則」という。）第二十二条第一項の規定は、平成九年四月一日以後に行う課税資産の譲渡等（所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下「改正法」という。）附則及び消費税法施行令の一部を改正する政令（平成七年政令第三百四十一号）附則の規定により改正法第三条の規定による改正前の消費税法第二十九条に規定する税率が適用されるもの（以下「旧税率適用課税資産の譲渡等」という。）を除く。）に係る同項に規定する消費税額等について適用し、同日前に行った課税資産の譲渡等（同日以後に行う旧税率適用課税資産の譲渡等を含む。）に係る消費税については、なお従前の例による。 suppl-4079-75/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4079-75/art-2/par-1 The provisions of Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to the amount of consumption tax, etc. prescribed in that paragraph relating to a taxable transfer, etc. of assets made on or after April 1, 1997 (excluding one to which the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by Article 3 of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Amending Act") applies under the Supplementary Provisions of the Amending Act and the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 341 of 1995) (hereinafter referred to as a "taxable transfer, etc. of assets at the former rate")), and the provisions then in force continue to govern consumption tax on a taxable transfer, etc. of assets made before that date (including a taxable transfer, etc. of assets at the former rate made on or after that date). machine translation, not official --- ## Cites - suppl-4079-75/art-2/par-1: 第二十二条第一項 → 消費税法施行規則 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-027, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06