# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二条の三 (Article 2-3)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — 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: 第二条の三 (Article 2-3)（飲食料品に含まれる資産の範囲） — address `art-2-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3
- e-Gov law ID: 363CO0000000360 — 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.

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### 第二条の三（飲食料品に含まれる資産の範囲） — Scope of Assets Included in Food and Drink Items
<sup>caption: machine translation, not official</sup>
<sup>art-2-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3</sup>

**第一項**  法別表第一第一号に規定する政令で定める資産は、次に掲げる資産とする。
<sup>art-2-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1</sup>
The assets specified by Cabinet Order as prescribed in Appended Table 1, item (i) of the Act are the following assets:
<sup>machine translation, not official</sup>

  **一**  食品（法別表第一第一号に規定する食品をいう。以下この条において同じ。）と食品以外の資産が一の資産を形成し、又は構成しているもの（あらかじめ一の資産を形成し、又は構成しているものであつて、当該一の資産に係る価格のみが提示されているものに限る。以下この号において「一体資産」という。）のうち、一体資産の譲渡の対価の額（法第二十八条第一項に規定する対価の額をいう。）が一万円以下であり、かつ、当該一体資産の価額のうちに当該一体資産に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
  <sup>art-2-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1/item-1</sup>
  assets in which food (meaning food as prescribed in Appended Table 1, item (i) of the Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that have been formed or constituted as a single asset in advance and for which only the price of that single asset is presented; hereinafter in this item referred to as a "combined asset"), among which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act) is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined asset to the value of the combined asset is two-thirds or more;
  <sup>machine translation, not official</sup>

  **二**  食品と食品以外の資産が一の資産を形成し、又は構成している外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
  <sup>art-2-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1/item-2</sup>
  foreign goods in which food and assets other than food form or constitute a single asset (limited to those that fall under goods belonging to one classification for the purposes of applying the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), among which the amount that is the tax base of consumption tax on combined goods taken out of a bonded area is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined goods to the value of the combined goods is two-thirds or more.
  <sup>machine translation, not official</sup>

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## Cites
- art-2-3/par-1: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1/item-1: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1/item-1: この条 → 消費税法施行令 第二条の三 (Article 2-3), art-2-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3
- art-2-3/par-1/item-1: この号 → 消費税法施行令 第二条の三第一項第一号 (Article 2-3, paragraph (1), item (i)), art-2-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1/item-1
- art-2-3/par-1/item-1: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1/item-2: この号 → 消費税法施行令 第二条の三第一項第二号 (Article 2-3, paragraph (1), item (ii)), art-2-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1/item-2

## Cited by

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

- 消費税法施行令 第二条の三第一項第一号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1/item-1
- 消費税法施行令 第二条の三第一項第二号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-3/par-1/item-2

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## 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) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06