# 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-4312-99/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)（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — address `suppl-4312-99/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-4312-99/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（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — Transitional Measures Concerning Application Procedures for Approval, etc. Pertaining to Business Operators That Establish Temporary Sales Outlets caption: machine translation, not official suppl-4312-99/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2 **第一項** 所得税法等の一部を改正する法律（平成三十一年法律第六号）第六条の規定による改正後の消費税法（第三項及び第四項において「新法」という。）第八条第九項の承認を受けようとする事業者（消費税法第二条第一項第四号に規定する事業者をいう。第三項において同じ。）は、前条第二号に定める日（以下この条において「第二号施行日」という。）前においても、改正後の消費税法施行令（次項及び第三項において「新令」という。）第十八条の四第一項の規定の例により、同項の申請書を提出することができる。 suppl-4312-99/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-1 A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in paragraph (3)) that intends to obtain the approval under Article 8, paragraph (9) of the Consumption Tax Act as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) (referred to as the "New Act" in paragraphs (3) and (4)) may, even before the day specified in item (ii) of the preceding Article (hereinafter in this Article referred to as the "item (ii) Effective Date"), submit the written application under Article 18-4, paragraph (1) of the Order for Enforcement of the Consumption Tax Act after amendment (referred to as the "New Order" in the following paragraph and paragraph (3)) in accordance with the provisions of that paragraph. machine translation, not official **第二項** 税務署長は、前項の規定による新令第十八条の四第一項の申請書の提出があった場合には、第二号施行日前においても、同条第二項及び第四項の規定の例により、同条第二項の規定による承認又は却下及び同条第四項の規定による通知（以下この項において「承認等」という。）をすることができる。この場合において、これらの規定の例によりされた承認等は、第二号施行日においてこれらの規定により行われたものとみなす。 suppl-4312-99/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-2 Where the written application under Article 18-4, paragraph (1) of the New Order has been submitted pursuant to the provisions of the preceding paragraph, the district director may, even before the item (ii) Effective Date, in accordance with the provisions of paragraphs (2) and (4) of that Article, grant the approval or reject the application under paragraph (2) of that Article and give the notice under paragraph (4) of that Article (hereinafter in this paragraph referred to as "approval, etc."). In this case, approval, etc. made in accordance with those provisions is deemed to have been made under those provisions on the item (ii) Effective Date. machine translation, not official **第三項** 前項の規定により新令第十八条の四第二項の規定の例による新法第八条第九項の承認を受けた事業者は、第二号施行日前においても、同条第八項の規定の例により、同項に規定する届出書を提出することができる。この場合において、同項の規定の例によりされた届出は、第二号施行日において同項の規定により行われたものとみなす。 suppl-4312-99/art-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-3 A business operator that has received, pursuant to the provisions of the preceding paragraph, the approval under Article 8, paragraph (9) of the New Act made in accordance with Article 18-4, paragraph (2) of the New Order may, even before the item (ii) Effective Date, submit the written notification prescribed in Article 8, paragraph (8) of the New Act in accordance with the provisions of that paragraph. In this case, a notification made in accordance with the provisions of that paragraph is deemed to have been made under that paragraph on the item (ii) Effective Date. machine translation, not official **第四項** 前項後段の規定により新法第八条第八項の規定による届出が行われたものとみなされる場合において、当該届出に係る同項に規定する臨時販売場を設置する日の前日が第二号施行日前であるときにおける同項の規定の適用については、同項中「当該臨時販売場を設置する日の前日まで」とあるのは「消費税法施行令の一部を改正する政令（平成三十一年政令第九十九号）附則第一条第二号に定める日」と、「当該期間」とあるのは「同日から当該期間の末日まで」とする。 suppl-4312-99/art-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-4 Where the notification under Article 8, paragraph (8) of the New Act is deemed, pursuant to the latter sentence of the preceding paragraph, to have been made, and the day preceding the day on which the temporary sales outlet prescribed in that paragraph pertaining to that notification is to be established is before the item (ii) Effective Date, with regard to the application of that paragraph, the phrase "by the day before the day of establishing that temporary sales outlet" in that paragraph is deemed to be replaced with "on the day specified in Article 1, item (ii) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 99 of 2019)", and the phrase "that period" with "the period from that day to the last day of that period". machine translation, not official --- ## Cites - suppl-4312-99/art-2/par-1: 所得税法等の一部を改正する法律（平成三十一年法律第六号）第六条 → e-Gov law 431AC0000000006, 第六条 (Article 6), art-6 — not held in this collection - suppl-4312-99/art-2/par-1: 第三項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4312-99/art-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-3 - suppl-4312-99/art-2/par-1: 第四項 → 消費税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4312-99/art-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-4 - suppl-4312-99/art-2/par-1: 第八条第九項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108) - suppl-4312-99/art-2/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4312-99/art-2/par-1: 前条第二号 → 消費税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4312-99/art-1/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1/par-1/item-2 - suppl-4312-99/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4312-99/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2 - suppl-4312-99/art-2/par-1: 次項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4312-99/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-2 - suppl-4312-99/art-2/par-1: 第十八条の四第一項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-1 - suppl-4312-99/art-2/par-2: 前項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4312-99/art-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-1 - suppl-4312-99/art-2/par-2: 新令第十八条の四第一項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-1 - suppl-4312-99/art-2/par-2: 同条第二項 → 消費税法施行令 第十八条の五第二項 (Article 18-5, paragraph (2)), art-18-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-2 - suppl-4312-99/art-2/par-2: 第四項 → 消費税法施行令 第十八条の五第四項 (Article 18-5, paragraph (4)), art-18-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-4 - suppl-4312-99/art-2/par-2: この項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4312-99/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-2 - suppl-4312-99/art-2/par-3: 前項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4312-99/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-2 - suppl-4312-99/art-2/par-3: 新令第十八条の四第二項 → 消費税法施行令 第十八条の五第二項 (Article 18-5, paragraph (2)), art-18-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-2 - suppl-4312-99/art-2/par-4: 前項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4312-99/art-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-3 - suppl-4312-99/art-2/par-4: 消費税法施行令の一部を改正する政令（平成三十一年政令第九十九号）附則第一条第二号 → 消費税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4312-99/art-1/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-1/par-1/item-2 ## Cited by 5 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-4312-99/art-1/par-1/item-1 - 消費税法施行令 附則第二条第一項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-1 - 消費税法施行令 附則第二条第二項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-2 - 消費税法施行令 附則第二条第三項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-3 - 消費税法施行令 附則第二条第四項（臨時販売場を設置する事業者に係る承認の申請手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4312-99/art-2/par-4 --- ## 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-20261106T203801-065, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-065, 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