# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二条 (Article 2)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/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: 第二条 (Article 2)（生産設備等の範囲） — address `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-regulation/art-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.

---

### 第二条（生産設備等の範囲） — Scope of Production Facilities, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-2</sup>

**第一項**  令第六条第二項第五号ハに規定する財務省令で定めるものは、蓄電、変電及び配電施設、ガス貯蔵及び供給施設、石油貯蔵施設、通信施設、放送施設、工業用水道施設、上水道施設、下水道施設、汚水処理施設、農業生産施設、林業生産施設、ヒートポンプ施設、ばい煙処理施設、窒素酸化物抑制施設、粉じん処理施設、廃棄物処理施設、船舶、鉄道用車両又は航空機とする。
<sup>art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-2/par-1</sup>
The facilities specified by Ministry of Finance Order prescribed in Article 6, paragraph (2), item (v), (c) of the Order are electricity storage, transformation and distribution facilities, gas storage and supply facilities, petroleum storage facilities, communications facilities, broadcasting facilities, industrial water supply facilities, water supply facilities, sewerage facilities, wastewater treatment facilities, agricultural production facilities, forestry production facilities, heat pump facilities, smoke and soot treatment facilities, nitrogen oxide suppression facilities, dust treatment facilities, waste treatment facilities, vessels, railway vehicles, or aircraft.
<sup>machine translation, not official</sup>

---

## Cites
- art-2/par-1: 令第六条第二項第五号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-2/item-5 (e-Gov law ID 363CO0000000360)

---

## 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-20261106T203801-001, 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