# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条の二 (Article 15-2)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第十五条の二 (Article 15-2)（現先取引債券等の範囲） — address `art-15-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-2
- e-Gov law ID: 363M50000040053 — 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.

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### 第十五条の二（現先取引債券等の範囲） — Scope of Bonds, etc. for Repurchase Transactions
<sup>caption: machine translation, not official</sup>
<sup>art-15-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-2</sup>

**第一項**  令第四十八条第二項第三号ニに規定する財務省令で定める証券又は証書は、金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第十八号（定義）に掲げる証券又は証書（同号に掲げる証券又は証書に表示されるべき権利（当該証券又は証書が発行されていないものに限る。）及び同条第二項の規定により有価証券とみなされる同項第二号に掲げる権利のうち次の各号に掲げる者の貸付債権を信託する信託（当該信託に係る契約の際における受益者が委託者であるものに限る。）の受益権に係るものを含む。）とする。
<sup>art-15-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-2/par-1</sup>
The securities or certificates specified by Ministry of Finance Order prescribed in Article 48, paragraph (2), item (iii), (d) of the Order are the securities or certificates set out in Article 2, paragraph (1), item (xviii) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including rights that are to be indicated on the securities or certificates set out in that item (limited to those for which the securities or certificates have not been issued), and, among the rights that are deemed to be securities under paragraph (2) of that Article and are set out in item (ii) of that paragraph, those relating to beneficial interests in trusts that trust the loan claims of the persons set out in the following items (limited to trusts in which the beneficiary at the time of the contract relating to the trust is the settlor)):
<sup>machine translation, not official</sup>

  **一**  銀行
  <sup>art-15-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-2/par-1/item-1</sup>
  a bank;
  <sup>machine translation, not official</sup>

  **二**  協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第二条第一項（定義）に規定する協同組織金融機関及び金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条の九各号（金融機関の範囲）に掲げる金融機関
  <sup>art-15-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-2/par-1/item-2</sup>
  a cooperative structured financial institution prescribed in Article 2, paragraph (1) (Definitions) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993), and a financial institution set out in the items of Article 1-9 (Scope of Financial Institutions) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965);
  <sup>machine translation, not official</sup>

  **三**  信託会社
  <sup>art-15-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-2/par-1/item-3</sup>
  a trust company.
  <sup>machine translation, not official</sup>

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## Cites
- art-15-2/par-1: 令第四十八条第二項第三号 → 消費税法施行令 第四十八条第二項第三号 (Article 48, paragraph (2), item (iii)), art-48/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-2/item-3 (e-Gov law ID 363CO0000000360)
- art-15-2/par-1: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第十八号 → 金融商品取引法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-18 (e-Gov law ID 323AC0000000025)
- art-15-2/par-1: 同条第二項 → 金融商品取引法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-2 (e-Gov law ID 323AC0000000025)
- art-15-2/par-1: 同項第二号 → 金融商品取引法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-2/item-2 (e-Gov law ID 323AC0000000025)
- art-15-2/par-1/item-2: 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第二条第一項 → e-Gov law 405AC0000000044, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-15-2/par-1/item-2: に規定する協同組織金融機関及び金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条の九 → e-Gov law 340CO0000000321, 第一条の九 (Article 1-9), art-1-9 — not held in this collection

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## 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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-011, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06