# 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-4222-54/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)（輸出取引等の範囲に関する経過措置） — address `suppl-4222-54/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-4222-54/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（輸出取引等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Export Transactions, etc. caption: machine translation, not official suppl-4222-54/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第十七条第二項第四号の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同号に規定する特定輸出貨物に係る同号の役務の提供について適用し、施行日前に行われた改正前の消費税法施行令第十七条第二項第四号に規定する特定輸出貨物に係る同号の役務の提供については、なお従前の例による。 suppl-4222-54/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/art-2/par-1 The provisions of Article 17, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the provision of services set out in that item pertaining to specified export goods prescribed in that item that is performed on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the provision of services set out in Article 17, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act prior to the amendment pertaining to specified export goods prescribed in that item that was performed before the Effective Date. machine translation, not official --- ## Cites - suppl-4222-54/art-2/par-1: 第十七条第二項第四号 → 消費税法施行令 第十七条第二項第四号 (Article 17, paragraph (2), item (iv)), art-17/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-4 --- ## 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-20261106T203801-053, 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-20261106T203801-053, 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