# 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-5072-125/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)（輸出物品販売場の許可等に関する経過措置） — address `suppl-5072-125/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-5072-125/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（輸出物品販売場の許可等に関する経過措置） — Transitional Measures Concerning Permission, etc. for Tax-Free Shops caption: machine translation, not official suppl-5072-125/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2 **第一項** 令和八年十月三十一日において改正前の消費税法施行令（以下「旧令」という。）第十八条の二第二項第一号に規定する一般型輸出物品販売場又は同項第二号に規定する手続委託型輸出物品販売場に係る所得税法等の一部を改正する法律（令和七年法律第十三号。以下「改正法」という。）第五条の規定による改正前の消費税法（以下「旧法」という。）第八条第七項の許可（次項において「旧許可」という。）を受けている販売場は、同年十一月一日において改正後の消費税法施行令（以下この条及び次条第四項において「新令」という。）第十八条の二第二項第一号に規定する一般型輸出物品販売場に係る改正法第五条の規定による改正後の消費税法（第五項において「新法」という。）第八条第七項の許可を受けた販売場とみなす。 suppl-5072-125/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-1 A sales outlet that holds, as of October 31, 2026, the permission (referred to as the "former permission" in the following paragraph) under Article 8, paragraph (7) of the Consumption Tax Act prior to amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") pertaining to a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act prior to amendment (hereinafter referred to as the "Former Order") or a procedure-entrustment-type tax-free shop prescribed in item (ii) of that paragraph is deemed, on November 1, 2026, to be a sales outlet that has received the permission under Article 8, paragraph (7) of the Consumption Tax Act after amendment by the provisions of Article 5 of the Amending Act (referred to as the "New Act" in paragraph (5)) pertaining to a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after amendment (hereinafter in this Article and paragraph (4) of the following Article referred to as the "New Order"). machine translation, not official **第二項** 前項の規定にかかわらず、旧許可を受けている輸出物品販売場（旧法第八条第七項に規定する輸出物品販売場をいう。以下この項及び第六項において同じ。）を経営する事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が、令和八年十月三十一日において当該輸出物品販売場に係る旧令第十八条第七項の規定による提供の方法の届出をしていないときは、当該旧許可は、同日限りその効力を失う。 suppl-5072-125/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-2 Notwithstanding the preceding paragraph, where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) that operates a tax-free shop that holds the former permission (meaning a tax-free shop prescribed in Article 8, paragraph (7) of the Former Act; the same applies hereinafter in this paragraph and paragraph (6)) has not, as of October 31, 2026, made the notification of the method of provision pertaining to that tax-free shop under Article 18, paragraph (7) of the Former Order, that former permission ceases to be effective on that day. machine translation, not official **第三項** 令和八年十月三十一日において旧令第十八条の二第七項の規定による承認を受けている同項に規定する承認免税手続事業者は、同年十一月一日において当該承認に係る同条第二項第二号に規定する免税手続カウンターごとに新令第十八条の三第二項の承認を受けたものとみなす。 suppl-5072-125/art-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-3 An approved tax-free procedure business operator prescribed in Article 18-2, paragraph (7) of the Former Order that holds, as of October 31, 2026, the approval under that paragraph is deemed, on November 1, 2026, to have received the approval under Article 18-3, paragraph (2) of the New Order for each tax-free procedure counter prescribed in Article 18-2, paragraph (2), item (ii) of the Former Order pertaining to that approval. machine translation, not official **第四項** 令和八年十月三十一日において旧令第十八条の四第四項の規定による承認を受けている同項に規定する承認送信事業者は、同年十一月一日において新令第十八条の四第二項の承認を受けたものとみなす。 suppl-5072-125/art-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-4 An approved transmission business operator prescribed in Article 18-4, paragraph (4) of the Former Order that holds, as of October 31, 2026, the approval under that paragraph is deemed, on November 1, 2026, to have received the approval under Article 18-4, paragraph (2) of the New Order. machine translation, not official **第五項** 令和八年十月三十一日において旧令第十八条の五第二項第一号に規定する一般型輸出物品販売場又は手続委託型輸出物品販売場とみなされる臨時販売場に係る旧法第八条第十項の承認（次項において「旧承認」という。）を受けている事業者は、同年十一月一日において新令第十八条の五第二項第一号に規定する一般型輸出物品販売場とみなされる臨時販売場に係る新法第八条第十項の承認を受けたものとみなす。 suppl-5072-125/art-2/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-5 A business operator that holds, as of October 31, 2026, the approval under Article 8, paragraph (10) of the Former Act (referred to as the "former approval" in the following paragraph) pertaining to a temporary sales outlet deemed to be a general-type tax-free shop or a procedure-entrustment-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the Former Order is deemed, on November 1, 2026, to have received the approval under Article 8, paragraph (10) of the New Act pertaining to a temporary sales outlet deemed to be a general-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the New Order. machine translation, not official **第六項** 前項の規定にかかわらず、旧承認を受けている事業者が、令和八年十月三十一日において旧法第八条第九項の規定により輸出物品販売場とみなされる同項に規定する臨時販売場に係る旧令第十八条第七項の規定による提供の方法の届出をしていないときは、当該旧承認は、同日限りその効力を失う。 suppl-5072-125/art-2/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-6 Notwithstanding the preceding paragraph, where a business operator that holds the former approval has not, as of October 31, 2026, made the notification of the method of provision under Article 18, paragraph (7) of the Former Order pertaining to a temporary sales outlet prescribed in Article 8, paragraph (9) of the Former Act that is deemed to be a tax-free shop pursuant to that paragraph, that former approval ceases to be effective on that day. machine translation, not official --- ## Cites - suppl-5072-125/art-2/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号。以下「改正法」という。）第五条 → e-Gov law 507AC0000000013, 第五条 (Article 5), art-5 — not held in this collection - suppl-5072-125/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-5072-125/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-2 - suppl-5072-125/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5072-125/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2 - suppl-5072-125/art-2/par-1: 次条第四項 → 消費税法施行令 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-5072-125/art-3/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-3/par-4 - suppl-5072-125/art-2/par-1: 第十八条の二第二項第一号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1 - suppl-5072-125/art-2/par-1: 第五項 → 消費税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-5072-125/art-2/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-5 - suppl-5072-125/art-2/par-1: 第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108) - suppl-5072-125/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-5072-125/art-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-1 - suppl-5072-125/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-5072-125/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-2 - suppl-5072-125/art-2/par-2: 第六項 → 消費税法施行令 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-5072-125/art-2/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-6 - suppl-5072-125/art-2/par-2: 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-5072-125/art-2/par-3: 新令第十八条の三第二項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3/par-2 - suppl-5072-125/art-2/par-4: 新令第十八条の四第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-4/par-2 - suppl-5072-125/art-2/par-5: 次項 → 消費税法施行令 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-5072-125/art-2/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-6 - suppl-5072-125/art-2/par-5: 新令第十八条の五第二項第一号 → 消費税法施行令 第十八条の五第二項第一号 (Article 18-5, paragraph (2), item (i)), art-18-5/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-2/item-1 - suppl-5072-125/art-2/par-6: 前項 → 消費税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-5072-125/art-2/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-5 ## 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二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-1/par-1/item-2 - 消費税法施行令 附則第二条第一項（輸出物品販売場の許可等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-1 - 消費税法施行令 附則第二条第二項（輸出物品販売場の許可等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-2 - 消費税法施行令 附則第二条第五項（輸出物品販売場の許可等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-5 - 消費税法施行令 附則第二条第六項（輸出物品販売場の許可等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-2/par-6 --- ## 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-20261106T203801-067, 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-20261106T203801-067, 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