# 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-4232-198/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)（固有事業者等に係る特定期間の課税売上高に関する経過措置） — address `suppl-4232-198/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-4232-198/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（固有事業者等に係る特定期間の課税売上高に関する経過措置） — Transitional Measures Concerning Taxable Sales in the Specified Period of an Own-assets Business Operator, etc. caption: machine translation, not official suppl-4232-198/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第二十七条第二項第一号及び第三項第二号の規定は、平成二十五年一月一日以後に開始する固有事業者（消費税法第十五条第四項に規定する固有事業者をいう。以下同じ。）の固有事業年度等（新令第二十七条第二項第一号に規定する固有事業年度等をいう。以下この条において同じ。）について適用し、同日前に開始した当該固有事業者の固有事業年度等については、なお従前の例による。 suppl-4232-198/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-1 The provisions of Article 27, paragraph (2), item (i) and paragraph (3), item (ii) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the own-assets business year, etc. (meaning the own-assets business year, etc. prescribed in Article 27, paragraph (2), item (i) of the New Order; the same applies hereinafter in this Article) of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Consumption Tax Act; the same applies hereinafter) that commences on or after January 1, 2013, and the provisions then in force continue to govern the own-assets business year, etc. of that own-assets business operator that commenced before that date. machine translation, not official **第二項** 新令第二十八条第三項第一号の規定は、平成二十五年一月一日以後に開始する同号に規定する固有事業者の固有事業年度等中に開始する同号の受託事業者の事業年度について適用し、同日前に開始した当該固有事業者の固有事業年度等中に開始した当該受託事業者の事業年度については、なお従前の例による。 suppl-4232-198/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-2 The provisions of Article 28, paragraph (3), item (i) of the New Order apply to the business year of a trustee business operator referred to in that item that commences during the own-assets business year, etc. of an own-assets business operator prescribed in that item that commences on or after January 1, 2013, and the provisions then in force continue to govern the business year of that trustee business operator that commenced during the own-assets business year, etc. of that own-assets business operator that commenced before that date. machine translation, not official --- ## Cites - suppl-4232-198/art-2/par-1: 第二十七条第二項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - suppl-4232-198/art-2/par-1: 第三項第二号 → 消費税法施行令 第二十七条第三項第二号 (Article 27, paragraph (3), item (ii)), art-27/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-3/item-2 - suppl-4232-198/art-2/par-1: 消費税法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - suppl-4232-198/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4232-198/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2 - suppl-4232-198/art-2/par-2: 新令第二十八条第三項第一号 → 消費税法施行令 第二十八条第三項第一号 (Article 28, paragraph (3), item (i)), art-28/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-1/par-1/item-1 - 消費税法施行令 附則第二条第一項（固有事業者等に係る特定期間の課税売上高に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-1 --- ## 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06