# 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)（届出書の記載事項等に関する経過措置） — address `suppl-4289-20/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-4289-20/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
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They are never merged and never substituted for one another.

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### 第二条（届出書の記載事項等に関する経過措置） — Transitional Measures on Matters to Be Stated in Written Notifications, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4289-20/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-2</sup>

**第一項**  第一条の規定による改正後の消費税法施行規則（以下「新規則」という。）第二十六条第一項（第三号に係る部分に限る。）の規定は、平成二十八年四月一日以後に所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第五条の規定による改正後の消費税法（附則第四条第二項において「新法」という。）第五十七条第一項（第二号の二に係る部分に限る。）の規定により提出する届出書について適用する。
<sup>suppl-4289-20/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-2/par-1</sup>
The provisions of Article 26, paragraph (1) (limited to the part relating to item (iii)) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after April 1, 2016 under the provisions of Article 57, paragraph (1) (limited to the part relating to item (ii)-2) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") (referred to as the "New Act" in Article 4, paragraph (2) of the Supplementary Provisions).
<sup>machine translation, not official</sup>

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## Cites
- suppl-4289-20/art-2/par-1: 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-4289-20/art-2/par-1: 第三号 → 消費税法施行規則 第二十六条第一項第三号 (Article 26, paragraph (1), item (iii)), art-26/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3
- suppl-4289-20/art-2/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4289-20/art-2/par-1: 附則第四条第二項 → 消費税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4289-20/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2
- suppl-4289-20/art-2/par-1: 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-4289-20/art-2/par-1: 第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/en/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108)

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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-20261106T203801-030, 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