# 消費税法施行規則 / Regulation 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-regulation/suppl-3639-53/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 (Supplementary Provisions, Article 2)（小規模事業者に係る資産の譲渡等の時期の特例に関する経過措置） — address `suppl-3639-53/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/suppl-3639-53/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（小規模事業者に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures on Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators caption: machine translation, not official suppl-3639-53/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-2 **第一項** 第十二条第一項の規定は、同項に規定する個人事業者が平成元年四月一日（以下「適用日」という。）以後に行う資産の譲渡等に係る同項第一号に規定する前受金の額及び当該個人事業者が適用日以後に行う課税仕入れに係る同項第二号に規定する前払金の額について適用する。 suppl-3639-53/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-2/par-1 The provisions of Article 12, paragraph (1) apply to the amount of advance receipts prescribed in item (i) of that paragraph relating to a transfer, etc. of assets made by an individual business operator prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "application date"), and to the amount of advance payments prescribed in item (ii) of that paragraph relating to a taxable purchase made by that individual business operator on or after the application date. machine translation, not official --- ## Cites - suppl-3639-53/art-2/par-1: 第十二条第一項 → 消費税法施行規則 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1 - suppl-3639-53/art-2/par-1: 同項第一号 → 消費税法施行規則 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1 - suppl-3639-53/art-2/par-1: 同項第二号 → 消費税法施行規則 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-2 --- ## 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-20261106T203801-027, 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