# 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-4302-135/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)（資産の譲渡等が国内において行われたかどうかの判定に関する経過措置） — address `suppl-4302-135/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-4302-135/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（資産の譲渡等が国内において行われたかどうかの判定に関する経過措置） — Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan caption: machine translation, not official suppl-4302-135/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-2 **第一項** 平成三十年四月一日から令和五年十月一日（以下「五年施行日」という。）の前日までの間における第一条の規定による改正後の消費税法施行令（以下「新令」という。）第六条第一項第九号ハの規定の適用については、同号ハ中「別表第二第二号」とあるのは、「別表第一第二号」とする。 suppl-4302-135/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-2/par-1 For the application of Article 6, paragraph (1), item (ix), (c) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") during the period from April 1, 2018 to the day preceding October 1, 2023 (hereinafter referred to as the "2023 Effective Date"), in (c) of that item the phrase "Appended Table 2, item (ii)" is deemed to be replaced with "Appended Table 1, item (ii)". machine translation, not official --- ## Cites - suppl-4302-135/art-2/par-1: 第六条第一項第九号 → 消費税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-1/item-9 --- ## 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-20261106T203801-061, 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