# 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-4262-141/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)（輸出物品販売場で譲渡する物品の範囲、手続等に関する経過措置） — address `suppl-4262-141/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-4262-141/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（輸出物品販売場で譲渡する物品の範囲、手続等に関する経過措置） — Transitional Measures Concerning the Scope of Goods Transferred at Tax-Free Shops, Procedures, etc. caption: machine translation, not official suppl-4262-141/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第十八条の規定は、平成二十六年十月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この条において同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。 suppl-4262-141/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-2/par-1 The provisions of Article 18 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after October 1, 2014, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that date. machine translation, not official --- ## Cites - suppl-4262-141/art-2/par-1: 第十八条 → 消費税法施行令 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18 - suppl-4262-141/art-2/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - suppl-4262-141/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4262-141/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-2 ## 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-4262-141/art-1/par-1/item-1 - 消費税法施行令 附則第二条第一項（輸出物品販売場で譲渡する物品の範囲、手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/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-20261106T203801-055, 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