# 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-4209-56/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)（消費税法施行規則の一部改正に伴う経過措置） — address `suppl-4209-56/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-4209-56/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（消費税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act caption: machine translation, not official suppl-4209-56/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4209-56/art-2 **第一項** 改正後の消費税法施行規則第五条第一項第一号及び第二号並びに第十六条第二項の規定は、この省令の施行の日以後にする同規則第五条第一項第一号及び第二号に規定する輸出として行われる資産の譲渡若しくは貸付け又は同規則第十六条第二項に規定する資産の輸出に係る証明について適用し、同日前にした改正前の消費税法施行規則第五条第一項第一号及び第二号に規定する輸出として行われる資産の譲渡若しくは貸付け又は同規則第十六条第二項に規定する資産の輸出に係る証明については、なお従前の例による。 suppl-4209-56/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4209-56/art-2/par-1 The provisions of Article 5, paragraph (1), items (i) and (ii) and Article 16, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act after amendment apply to proof made on or after the date of enforcement of this Ministerial Order relating to a transfer or lending of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of that Regulation or to an export of assets prescribed in Article 16, paragraph (2) of that Regulation, and the provisions then in force continue to govern proof made before that date relating to a transfer or lending of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment or to an export of assets prescribed in Article 16, paragraph (2) of that Regulation. machine translation, not official --- ## Cites - suppl-4209-56/art-2/par-1: 消費税法施行規則第五条第一項第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1 - suppl-4209-56/art-2/par-1: 第二号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2 - suppl-4209-56/art-2/par-1: 第十六条第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-2 --- ## 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-20261106T203801-029, 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-regulation-20261106T203801-029, 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