# 消費税法 / Consumption Tax Act — 第二条 (Supplementary Provisions, Article 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: 第二条 (Supplementary Provisions, Article 2)（経過措置の原則） — address `suppl-4031-73/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-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. --- ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4031-73/art-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-2 **第一項** この附則に別段の定めがあるものを除き、改正後の消費税法（以下「新法」という。）の規定は、この法律の施行の日（以下「施行日」という。）以後に国内において事業者が行う資産の譲渡等及び施行日以後に国内において事業者が行う課税仕入れ並びに施行日以後に保税地域から引き取られる外国貨物に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。 suppl-4031-73/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), on taxable purchases made by a business operator in Japan on or after the Effective Date, and on foreign goods taken out of a bonded area on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, on taxable purchases made by a business operator in Japan before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/par-1 --- ## 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-20261013T073630-027, 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