# 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-4309-18/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)（購入者誓約書等の保存等に関する経過措置） — address `suppl-4309-18/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-4309-18/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（購入者誓約書等の保存等に関する経過措置） — Transitional Measures on Retention, etc. of Purchasers' Written Pledges, etc. caption: machine translation, not official suppl-4309-18/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2 **第一項** 令和二年三月三十一日までに消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号。次項において「改正令」という。）第一条の規定による改正前の消費税法施行令（同項において「旧令」という。）第十八条第二項第一号ロの規定により提出を受けた同号ロに規定する購入後において輸出する旨を誓約する書類（同条第三項の規定により提供を受けた電磁的記録（同項に規定する電磁的記録をいう。以下この項及び第三項において同じ。）を含む。次項において同じ。）及び同条第二項第二号イの規定により提出を受けた同号イに規定する購入した日から三十日以内に輸出する旨を誓約する書類（同条第三項の規定により提供を受けた電磁的記録を含む。次項において同じ。）に係る第一条の規定による改正前の消費税法施行規則（次項において「旧規則」という。）第七条の規定による保存については、なお従前の例による。 suppl-4309-18/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 With respect to the retention under the provisions of Article 7 of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (referred to as the "Former Regulation" in the following paragraph) of the document pledging to export after purchase that was submitted by March 31, 2020 under the provisions of Article 18, paragraph (2), item (i), (b) of the Order for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; referred to as the "Amending Order" in the following paragraph) (referred to as the "Former Order" in the following paragraph), being the document prescribed in (b) of that item (including an electronic or magnetic record provided under the provisions of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before that amendment (meaning an electronic or magnetic record prescribed in that paragraph; hereinafter the same applies in this paragraph and paragraph (3)); the same applies in the following paragraph), and of the document pledging to export within 30 days from the date of purchase that was submitted by March 31, 2020 under the provisions of item (ii), (a) of paragraph (2) of that Article, being the document prescribed in (a) of that item (including an electronic or magnetic record provided under the provisions of paragraph (3) of that Article; the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第二項** 令和二年四月一日から令和三年九月三十日までの間に改正令附則第四条第三項の規定によりなお従前の例によることができることとされる場合における旧令第十八条第二項第一号ロの規定により提出を受けた同号ロに規定する購入後において輸出する旨を誓約する書類及び同項第二号イの規定により提出を受けた同号イに規定する購入した日から三十日以内に輸出する旨を誓約する書類に係る旧規則第七条の規定による保存については、なお従前の例による。 suppl-4309-18/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-2 With respect to the retention under the provisions of Article 7 of the Former Regulation of the document pledging to export after purchase that was submitted during the period from April 1, 2020 through September 30, 2021 under the provisions of Article 18, paragraph (2), item (i), (b) of the Former Order in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Amending Order, being the document prescribed in (b) of that item, and of the document pledging to export within 30 days from the date of purchase that was submitted during that period under the provisions of Article 18, paragraph (2), item (ii), (a) of the Former Order, being the document prescribed in that provision, the provisions then in force continue to govern. machine translation, not official **第三項** 消費税法第五十九条の二第一項の規定は、前二項の規定によりなお従前の例により保存することとされている電磁的記録に記録された事項について適用する。 suppl-4309-18/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-3 The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act apply to the matters recorded in the electronic or magnetic records that are to be retained under the provisions then in force pursuant to the provisions of the preceding two paragraphs. machine translation, not official --- ## Cites - suppl-4309-18/art-2/par-1: 次項 → 消費税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4309-18/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-2 - suppl-4309-18/art-2/par-1: 第一条 → e-Gov law 430CO0000000135, 第一条 (Article 1), art-1 — not held in this collection - suppl-4309-18/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-4309-18/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 - suppl-4309-18/art-2/par-1: 第三項 → 消費税法施行規則 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4309-18/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-3 - suppl-4309-18/art-2/par-3: 消費税法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-2/par-3: 前二項 → 消費税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4309-18/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 - suppl-4309-18/art-2/par-3: 前二項 → 消費税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4309-18/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-1 - 消費税法施行規則 附則第二条第一項（購入者誓約書等の保存等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 - 消費税法施行規則 附則第二条第三項（購入者誓約書等の保存等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-3 --- ## 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-20261106T203801-031, 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-20261106T203801-031, 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