# 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-5039-18/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)（輸出取引等の証明に関する経過措置） — address `suppl-5039-18/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-5039-18/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（輸出取引等の証明に関する経過措置） — Transitional Measures on Proof of Export Transactions, etc. caption: machine translation, not official suppl-5039-18/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2 **第一項** 第一条の規定による改正後の消費税法施行規則（次条において「新規則」という。）第五条第一項第二号及び第十六条第二項の規定は、令和三年十月一日以後にする同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、同日前にした第一条の規定による改正前の消費税法施行規則（以下この条において「旧規則」という。）第五条第一項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旧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-5039-18/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2/par-1 The provisions of Article 5, paragraph (1), item (ii) and Article 16, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation" in the following Article) apply to the proof relating to a transfer or lease of assets made as an export prescribed in that item, or relating to an export of assets prescribed in that paragraph, made on or after October 1, 2021, and the provisions then in force continue to govern the proof relating to a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (hereinafter in this Article referred to as the "Former Regulation"), or relating to an export of assets prescribed in Article 16, paragraph (2) of the Former Regulation, made before that date. machine translation, not official --- ## Cites - suppl-5039-18/art-2/par-1: 次条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5039-18/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3 - suppl-5039-18/art-2/par-1: 第五条第一項第二号 → 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-5039-18/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 - suppl-5039-18/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-5039-18/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2 ## Cited by 2 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-5039-18/art-1/par-1/item-1 - 消費税法施行規則 附則第二条第一項（輸出取引等の証明に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2/par-1 --- ## 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-20261106T203801-033, 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