# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十一条の二 (Supplementary Provisions, Article 21-2) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2. 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: 第二十一条の二 (Supplementary Provisions, Article 21-2)（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — address `suppl-4302-135/art-21-2` - 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-21-2 - 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. --- ### 第二十一条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers caption: machine translation, not official suppl-4302-135/art-21-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2 **第一項** 二十八年改正法附則第五十一条の二第一項に規定する適格請求書発行事業者の同項の規定の適用を受ける課税期間における新令第二十五条の五第一項第二号及び第七十五条第八項の規定の適用については、同号中「第三十七条第一項」とあるのは「第三十七条第一項若しくは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）附則第五十一条の二第一項」と、同項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の二第一項」とする。 suppl-4302-135/art-21-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2/par-1 With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the New Order in a taxable period to which Article 51-2, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer prescribed in that paragraph, the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)". machine translation, not official --- ## Cites - suppl-4302-135/art-21-2/par-1: 新令第二十五条の五第一項第二号 → 消費税法施行令 第二十五条の五第一項第二号 (Article 25-5, paragraph (1), item (ii)), art-25-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2 - suppl-4302-135/art-21-2/par-1: 第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5 --- ## 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-20261106T203801-064, 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