# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二条 (Supplementary Provisions, Article 2)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4102-106/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 (Supplementary Provisions, Article 2)（割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — address `suppl-4102-106/art-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4102-106/art-2
- 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.

---

### 第二条（割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfers, etc. of Assets Relating to Instalment Sales or Similar Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4102-106/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4102-106/art-2</sup>

**第一項**  法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第二十八条第三項の規定によりなおその効力を有するものとされる同法附則第二十七条の規定による改正前の消費税法第十五条の規定の適用については、改正前の消費税法施行令第二十五条から第三十条までの規定は、なおその効力を有する。この場合において、同令第二十六条第一項中「法第十五条第二項本文」とあるのは「法人税法等の一部を改正する法律（平成十年法律第二十四号。以下この項及び第三十条において「平成十年改正法」という。）附則第二十八条第三項の規定によりなおその効力を有するものとされて読み替えて適用される平成十年改正法附則第二十七条の規定による改正前の法（第三十条において「旧法」という。）第十五条第二項本文」と、「所得税法」とあるのは「平成十年改正法第二条の規定による改正前の所得税法」と、「法人税法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法」と、同令第三十条中「同法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法」と、「法第十五条」とあるのは「旧法第十五条」とする。
<sup>suppl-4102-106/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4102-106/art-2/par-1</sup>
In the application of Article 15 of the Consumption Tax Act, which is to remain in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), as it was prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of that Act, Articles 25 through 30 of the Order for Enforcement of the Consumption Tax Act prior to the amendment remain in force. In this case, in Article 26, paragraph (1) of that Order, the phrase "the main clause of Article 15, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 15, paragraph (2) of the Act prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter referred to as the "1998 Amending Act" in this paragraph and Article 30), which is to remain in force and apply with terms replaced pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of the 1998 Amending Act (the Act prior to that amendment is referred to as the "Former Act" in Article 30)", the phrase "Income Tax Act" with "Income Tax Act prior to the amendment by the provisions of Article 2 of the 1998 Amending Act", and the phrase "Corporation Tax Act" with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act"; and in Article 30 of that Order, the phrase "that Act" is deemed to be replaced with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act", and the phrase "Article 15 of the Act" with "Article 15 of the Former Act".
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4102-106/art-2/par-1: 法第十五条第二項 → 消費税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4102-106/art-2/par-1: 法第十五条 → 消費税法 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/consumption-tax-act/art-15 (e-Gov law ID 363AC0000000108)

---

## 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-20261106T203801-049, 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-order-20261106T203801-049, 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