# 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-5029-16/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)（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例に関する経過措置） — address `suppl-5029-16/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-5029-16/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（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例に関する経過措置） — Transitional Measures on Special Provisions on the Retention Period for Documents, etc. Proving Export Transactions, etc. of a Corporation with an Extended Filing Deadline caption: machine translation, not official suppl-5029-16/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-2 **第一項** 令和四年四月一日から令和五年九月三十日までの間における消費税法施行規則第二十三条の三の規定の適用については、同条中「、第十九条並びに第二十六条の七第一項及び第四項」とあるのは「並びに第十九条」と、「と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第四項において同じ。）」とする」とあるのは「とする」とする。 suppl-5029-16/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-2/par-1 In applying Article 23-3 of the Regulation for Enforcement of the Consumption Tax Act during the period from April 1, 2022 through September 30, 2023, the phrase ", Article 19, and Article 26-7, paragraphs (1) and (4)" in that Article is deemed to be replaced with " and Article 19", and the phrase ", and the phrase "the day on which two months have elapsed" in Article 26-7, paragraph (1) with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (4))"" is deleted. machine translation, not official --- ## Cites - suppl-5029-16/art-2/par-1: 消費税法施行規則第二十三条の三 → 消費税法施行規則 第二十三条の三 (Article 23-3), art-23-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-3 - suppl-5029-16/art-2/par-1: 第十九条 → 消費税法施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19 - suppl-5029-16/art-2/par-1: 第二十六条の七第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1 - suppl-5029-16/art-2/par-1: 第四項 → 消費税法施行規則 第二十六条の七第四項 (Article 26-7, paragraph (4)), art-26-7/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-4 - suppl-5029-16/art-2/par-1: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108) --- ## 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-20261106T203801-032, 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-20261106T203801-032, 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