# 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-5089-19/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-5089-19/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-5089-19/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-5089-19/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/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（次条及び附則第四条において「新規則」という。）第五条第一項第一号及び第二号の規定は、令和八年十月一日以後にするこれらの規定に規定する輸出として行われる資産の譲渡又は貸付けについて適用し、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第五条第一項第一号及び第二号に規定する輸出として行われる資産の譲渡又は貸付けについては、なお従前の例による。 suppl-5089-19/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-2/par-1 The provisions of Article 5, paragraph (1), items (i) and (ii) 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 and Article 4 of the Supplementary Provisions) apply to a transfer or lease of assets made as an export prescribed in those provisions on or after October 1, 2026, and the provisions then in force continue to govern a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1, made before that date. machine translation, not official --- ## Cites - suppl-5089-19/art-2/par-1: 次条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5089-19/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3 - suppl-5089-19/art-2/par-1: 第五条第一項第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1 - suppl-5089-19/art-2/par-1: 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 --- ## 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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-034, 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