# 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-4282-148/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)（飲食料品に含まれる資産の範囲） — address `suppl-4282-148/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-4282-148/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（飲食料品に含まれる資産の範囲） — Scope of Assets Included in Food and Drink Items caption: machine translation, not official suppl-4282-148/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2 **第一項** 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）附則第三十四条第一項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。 suppl-4282-148/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1 The assets specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") are the following assets: machine translation, not official **一** 食品（改正法附則第三十四条第一項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って、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（消費税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 suppl-4282-148/art-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-1 among assets in which food (meaning food prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that form or constitute a single asset in advance and for which only the price of that single asset is indicated; hereinafter in this item referred to as "combined assets"), those for 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 Consumption Tax Act) is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined asset accounts for in the value of the combined asset, calculated by a reasonable method, is two-thirds or more; machine translation, not official **二** 食品と食品以外の資産が一の資産を形成し、又は構成している消費税法第二条第一項第十号に規定する外国貨物（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（同項第二号に規定する保税地域をいう。附則第五条第一項及び第十四条第四項において同じ。）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 suppl-4282-148/art-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2 among foreign goods prescribed in Article 2, paragraph (1), item (x) of the Consumption Tax Act in which food and assets other than food form or constitute a single asset (limited to those where the foreign goods fall under goods belonging to a single classification for the purposes of the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), those taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) and Article 14, paragraph (4) of the Supplementary Provisions) for which the amount that is the tax base for the consumption tax on the combined goods is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined goods accounts for in the value of the combined goods, calculated by a reasonable method, is two-thirds or more. machine translation, not official --- ## Cites - suppl-4282-148/art-2/par-1/item-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4282-148/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2 - suppl-4282-148/art-2/par-1/item-1: この号 → 消費税法施行令 附則第二条第一項第一号 (Supplementary Provisions, Article 2, paragraph (1), item (i)), suppl-4282-148/art-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-1 - suppl-4282-148/art-2/par-1/item-1: 消費税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) - suppl-4282-148/art-2/par-1/item-2: 消費税法第二条第一項第十号 → 消費税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-10 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-2/par-1/item-2: この号 → 消費税法施行令 附則第二条第一項第二号 (Supplementary Provisions, Article 2, paragraph (1), item (ii)), suppl-4282-148/art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2 - suppl-4282-148/art-2/par-1/item-2: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-2/par-1/item-2: 附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4282-148/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1 - suppl-4282-148/art-2/par-1/item-2: 第十四条第四項 → 消費税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4282-148/art-14/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4 ## Cited by 3 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三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3 - 消費税法施行令 附則第二条第一項第一号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-1 - 消費税法施行令 附則第二条第一項第二号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2 --- ## 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-20261106T203801-058, 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