# 消費税法 / Consumption Tax Act — 別表第二の二 (Appended Table 2-2)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — 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: 別表第二の二 (Appended Table 2-2) — address `appdx-2-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/appdx-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/appdx-2-2
- Every provision below carries its address and both URLs 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.

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## 別表第二の二 （第六条関係）
<sup>appdx-2-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2</sup>

**一**  有価証券等（外国為替及び外国貿易法第六条第一項第七号に規定する支払手段のうち同号ハに掲げるものが入力されている財務省令で定める媒体を含む。）
<sup>appdx-2-2/item-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-1 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-1</sup>
Securities, etc. (including any medium specified by Ministry of Finance Order on which is recorded, out of the means of payment prescribed in Article 6, paragraph (1), item (vii) of the Foreign Exchange and Foreign Trade Act, one set forth in (c) of that item);
<sup>machine translation, not official</sup>

**二**  郵便切手類
<sup>appdx-2-2/item-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-2</sup>
Postage stamps and similar items;
<sup>machine translation, not official</sup>

**三**  印紙
<sup>appdx-2-2/item-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-3 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-3</sup>
Stamps;
<sup>machine translation, not official</sup>

**四**  証紙
<sup>appdx-2-2/item-4 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-4 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-4</sup>
Certificate stamps;
<sup>machine translation, not official</sup>

**五**  物品切手等
<sup>appdx-2-2/item-5 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-5 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-5</sup>
Goods vouchers, etc.;
<sup>machine translation, not official</sup>

**六**  身体障害者用物品
<sup>appdx-2-2/item-6 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-6 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-6</sup>
Goods for persons with physical disabilities;
<sup>machine translation, not official</sup>

**七**  教科用図書
<sup>appdx-2-2/item-7 · https://japanlaw.org/en/consumption-tax-act/appdx-2-2/item-7 · https://japanlaw.org/l/363AC0000000108/appdx-2-2/item-7</sup>
Textbooks.
<sup>machine translation, not official</sup>

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 消費税法 第六条第二項（非課税） — https://japanlaw.org/en/consumption-tax-act/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-6/par-2
- 消費税法 別表第二第二号 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-2
- 消費税法 別表第二第四号ロ — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-2
- 消費税法 別表第二第四号ハ — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-3
- 消費税法 別表第二第十号 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-10 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-10
- 消費税法 別表第二第十二号 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-12 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-12

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-070, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-071, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13