# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二条 (Supplementary Provisions, Article 2)

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- 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)（経過措置） — address `suppl-4269-58/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-4269-58/art-2
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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### 第二条（経過措置） — Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-58/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2</sup>

**第一項**  改正後の消費税法施行規則（以下この条において「新規則」という。）第九条及び第十五条第二項の規定は、この省令の施行の日（以下この条において「施行日」という。）以後に新規則第九条の規定により提出する申請書又は新規則第十五条第二項の規定により提出する届出書について適用し、施行日前に改正前の消費税法施行規則（以下この項において「旧規則」という。）第九条の規定により提出した申請書又は旧規則第十五条第二項の規定により提出した届出書については、なお従前の例による。
<sup>suppl-4269-58/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-1</sup>
The provisions of Article 9 and Article 15, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter in this Article referred to as the "New Regulation") apply to a written application submitted under the provisions of Article 9 of the New Regulation, or a written notification submitted under the provisions of Article 15, paragraph (2) of the New Regulation, on or after the date of enforcement of this Ministerial Order (hereinafter in this Article referred to as the "Effective Date"), and the provisions then in force continue to govern a written application submitted before the Effective Date under the provisions of Article 9 of the Regulation for Enforcement of the Consumption Tax Act before amendment (hereinafter in this paragraph referred to as the "Former Regulation"), or a written notification submitted before the Effective Date under the provisions of Article 15, paragraph (2) of the Former Regulation.
<sup>machine translation, not official</sup>

**第二項**  新規則第十条第一項及び第三項、第十条の二第一項及び第三項、第十条の三、第十条の五第一項及び第三項、第十条の六第一項及び第三項、第十一条、第十三条、第十四条、第十五条第一項、第十七条第一項から第四項まで、第十七条の二、第二十条の二、第二十六条第一項、第五項及び第六項、第二十八条並びに第三十条の規定は、施行日以後に提出する消費税法第八条第八項、第九条第四項若しくは第五項、第十九条第一項第三号から第四号の二まで若しくは第三項、第三十七条第一項若しくは第四項、第四十二条第八項若しくは第九項、第五十七条第一項若しくは第二項若しくは消費税法施行令第十八条の二第三項、第十一項、第十三項若しくは第十四項、第十八条の四第五項若しくは第七項、第七十四条第八項若しくは第七十六条第十項の届出書、同令第十八条の二第一項若しくは第七項、第十八条の四第一項、第二十条の二第三項、第四十七条第一項、第五十七条の二第三項、第七十四条第三項若しくは第七十六条第五項若しくは同法第三十七条の二第二項（同条第七項において準用する場合を含む。）の申請書又は同法第二十五条の書面について適用し、施行日前に提出した同法第八条第八項、第九条第四項若しくは第五項、第十九条第一項第三号から第四号の二まで若しくは第三項、第三十七条第一項若しくは第四項、第四十二条第八項若しくは第九項、第五十七条第一項若しくは第二項若しくは同令第十八条の二第三項、第十一項、第十三項若しくは第十四項、第十八条の四第五項若しくは第七項、第七十四条第八項若しくは第七十六条第十項の届出書、同令第十八条の二第一項若しくは第七項、第十八条の四第一項、第二十条の二第三項、第四十七条第一項、第五十七条の二第三項、第七十四条第三項若しくは第七十六条第五項若しくは同法第三十七条の二第二項（同条第七項において準用する場合を含む。）の申請書又は同法第二十五条の書面については、なお従前の例による。
<sup>suppl-4269-58/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-2</sup>
The provisions of Article 10, paragraphs (1) and (3), Article 10-2, paragraphs (1) and (3), Article 10-3, Article 10-5, paragraphs (1) and (3), Article 10-6, paragraphs (1) and (3), Article 11, Article 13, Article 14, Article 15, paragraph (1), Article 17, paragraphs (1) through (4), Article 17-2, Article 20-2, Article 26, paragraphs (1), (5) and (6), Article 28, and Article 30 of the New Regulation apply to a written notification under Article 8, paragraph (8), Article 9, paragraph (4) or (5), Article 19, paragraph (1), items (iii) through (iv)-2 or paragraph (3), Article 37, paragraph (1) or (4), Article 42, paragraph (8) or (9), or Article 57, paragraph (1) or (2) of the Consumption Tax Act, or Article 18-2, paragraph (3), (11), (13) or (14), Article 18-4, paragraph (5) or (7), Article 74, paragraph (8), or Article 76, paragraph (10) of the Order for Enforcement of the Consumption Tax Act, a written application under Article 18-2, paragraph (1) or (7), Article 18-4, paragraph (1), Article 20-2, paragraph (3), Article 47, paragraph (1), Article 57-2, paragraph (3), Article 74, paragraph (3), or Article 76, paragraph (5) of that Order, or Article 37-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), or a document under Article 25 of that Act, submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 8, paragraph (8), Article 9, paragraph (4) or (5), Article 19, paragraph (1), items (iii) through (iv)-2 or paragraph (3), Article 37, paragraph (1) or (4), Article 42, paragraph (8) or (9), or Article 57, paragraph (1) or (2) of that Act, or Article 18-2, paragraph (3), (11), (13) or (14), Article 18-4, paragraph (5) or (7), Article 74, paragraph (8), or Article 76, paragraph (10) of that Order, a written application under Article 18-2, paragraph (1) or (7), Article 18-4, paragraph (1), Article 20-2, paragraph (3), Article 47, paragraph (1), Article 57-2, paragraph (3), Article 74, paragraph (3), or Article 76, paragraph (5) of that Order, or Article 37-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), or a document under Article 25 of that Act, submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新規則第二十条第一項、第二十二条第一項又は第二十三条第一項の規定は、施行日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間をいう。以下この項において同じ。）に係る同法第四十二条第一項、第四項若しくは第六項、第四十五条第一項から第三項まで又は第四十六条第一項若しくは第二項の申告書について適用し、施行日前に開始した課税期間に係る同法第四十二条第一項、第四項若しくは第六項、第四十五条第一項から第三項まで又は第四十六条第一項若しくは第二項の申告書については、なお従前の例による。
<sup>suppl-4269-58/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-3</sup>
The provisions of Article 20, paragraph (1), Article 22, paragraph (1) or Article 23, paragraph (1) of the New Regulation apply to a return under Article 42, paragraph (1), (4) or (6), Article 45, paragraphs (1) through (3), or Article 46, paragraph (1) or (2) of the Consumption Tax Act relating to a taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of that Act; hereinafter the same applies in this paragraph) that begins on or after the Effective Date, and the provisions then in force continue to govern a return under Article 42, paragraph (1), (4) or (6), Article 45, paragraphs (1) through (3), or Article 46, paragraph (1) or (2) of that Act relating to a taxable period that began before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4269-58/art-2/par-1: この条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4269-58/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2
- suppl-4269-58/art-2/par-1: 第九条 → 消費税法施行規則 第九条 (Article 9), art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9
- suppl-4269-58/art-2/par-1: 第十五条第二項 → 消費税法施行規則 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-2
- suppl-4269-58/art-2/par-1: この項 → 消費税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4269-58/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-1
- suppl-4269-58/art-2/par-2: 新規則第十条第一項 → 消費税法施行規則 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1
- suppl-4269-58/art-2/par-2: 第三項 → 消費税法施行規則 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3
- suppl-4269-58/art-2/par-2: 第十一条 → 消費税法施行規則 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11
- suppl-4269-58/art-2/par-2: 第十三条 → 消費税法施行規則 第十三条 (Article 13), art-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13
- suppl-4269-58/art-2/par-2: 第十四条 → 消費税法施行規則 第十四条 (Article 14), art-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14
- suppl-4269-58/art-2/par-2: 第十五条第一項 → 消費税法施行規則 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1
- suppl-4269-58/art-2/par-2: 第十七条第一項から第四項まで → 消費税法施行規則 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-1
- suppl-4269-58/art-2/par-2: 第十七条第一項から第四項まで → 消費税法施行規則 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-2
- suppl-4269-58/art-2/par-2: 第十七条第一項から第四項まで → 消費税法施行規則 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-3
- suppl-4269-58/art-2/par-2: 第十七条第一項から第四項まで → 消費税法施行規則 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-4
- suppl-4269-58/art-2/par-2: 第十七条の二 → 消費税法施行規則 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17-2
- suppl-4269-58/art-2/par-2: 第二十条の二 → 消費税法施行規則 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2
- suppl-4269-58/art-2/par-2: 第二十六条第一項 → 消費税法施行規則 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-1
- suppl-4269-58/art-2/par-2: 第五項 → 消費税法施行規則 第二十六条第五項 (Article 26, paragraph (5)), art-26/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-5
- suppl-4269-58/art-2/par-2: 第六項 → 消費税法施行規則 第二十六条第六項 (Article 26, paragraph (6)), art-26/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-6
- suppl-4269-58/art-2/par-2: 第二十八条 → 消費税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28
- suppl-4269-58/art-2/par-2: 第三十条 → 消費税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30
- suppl-4269-58/art-2/par-2: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第四項 → 消費税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/en/consumption-tax-act/art-37/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第四十二条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第二項 → 消費税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-2: 第七十四条第八項 → 消費税法施行令 第七十四条第八項 (Article 74, paragraph (8)), art-74/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-8 (e-Gov law ID 363CO0000000360)
- suppl-4269-58/art-2/par-2: 第七十六条第十項 → 消費税法施行令 第七十六条第十項 (Article 76, paragraph (10)), art-76/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-10 (e-Gov law ID 363CO0000000360)
- suppl-4269-58/art-2/par-3: 新規則第二十条第一項 → 消費税法施行規則 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1
- suppl-4269-58/art-2/par-3: 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
- suppl-4269-58/art-2/par-3: 第二十三条第一項 → 消費税法施行規則 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1
- suppl-4269-58/art-2/par-3: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: この項 → 消費税法施行規則 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4269-58/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-3
- suppl-4269-58/art-2/par-3: 同法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第四十五条第一項から第三項まで → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第四十五条第一項から第三項まで → 消費税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第四十五条第一項から第三項まで → 消費税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4269-58/art-2/par-3: 第二項 → 消費税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46/par-2 (e-Gov law ID 363AC0000000108)

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 附則第二条第一項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-1
- 消費税法施行規則 附則第二条第三項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-3

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## 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
- 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