# 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-4159-92/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)（課税標準額に対する消費税額の計算に関する経過措置） — address `suppl-4159-92/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-4159-92/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（課税標準額に対する消費税額の計算に関する経過措置） — Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount caption: machine translation, not official suppl-4159-92/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2 **第一項** この省令の施行の日前に行った課税資産の譲渡等に係る消費税額等（この省令による改正前の消費税法施行規則（次項及び第四項において「旧規則」という。）第二十二条第一項に規定する消費税額等をいう。次項、第四項及び第五項において同じ。）に係る同条第一項の規定による課税標準額に対する消費税額の計算については、なお従前の例による。 suppl-4159-92/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-1 With respect to the amount of consumption tax, etc. (meaning the amount of consumption tax, etc. prescribed in Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act before amendment by this Ministerial Order (hereinafter in the following paragraph and paragraph (4) referred to as the "Former Regulation"); the same applies in the following paragraph, paragraph (4), and paragraph (5)) relating to a taxable transfer, etc. of assets made before the date of enforcement of this Ministerial Order, the provisions then in force continue to govern the calculation of consumption tax on the tax base amount under the provisions of Article 22, paragraph (1) of the Former Regulation. machine translation, not official **第二項** 課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第八号の二に規定する特定資産の譲渡等に該当する課税資産の譲渡等及び同法第六十三条の規定の適用を受ける課税資産の譲渡等を除く。）に係る消費税額等については、令和五年九月三十日までの間、旧規則第二十二条第一項の規定は、なおその効力を有する。 suppl-4159-92/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-2 With respect to the amount of consumption tax, etc. relating to a taxable transfer, etc. of assets (excluding a taxable transfer, etc. of assets that falls under a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act (Act No. 108 of 1988) and a taxable transfer, etc. of assets to which the provisions of Article 63 of that Act apply), the provisions of Article 22, paragraph (1) of the Former Regulation remain in force until September 30, 2023. machine translation, not official **第三項** 事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。次項及び第五項において同じ。）が、課税資産の譲渡等（同法第二条第一項第八号の二に規定する特定資産の譲渡等に該当する課税資産の譲渡等を除く。以下この条において同じ。）に係る資産又は役務の税込価格（当該資産又は役務に係る消費税額及び地方消費税額の合計額に相当する額を含めた価格をいう。次項において同じ。）を基礎として計算した決済上受領すべき金額を領収する場合において、その領収に際して当該金額に含まれる消費税額等（当該課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額の合計額をいう。以下この項において同じ。）に相当する額（当該決済上受領すべき金額に百十分の十を乗じて算出した金額をいう。）の一円未満の端数を処理した後の金額を明示したときは、同法第四十三条第一項第二号又は同法第四十五条第一項第二号に掲げる課税標準額に対する消費税額の計算については、令和五年九月三十日までの間、当該端数を処理した後の消費税額等に相当する額を基礎として行うことができる。 suppl-4159-92/art-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-3 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (5)) receives the amount to be received in settlement, calculated on the basis of the tax-inclusive price of the assets or services relating to a taxable transfer, etc. of assets (excluding a taxable transfer, etc. of assets that falls under a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of that Act; hereinafter the same applies in this Article) (meaning the price including an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services; the same applies in the following paragraph), and, at the time of that receipt, clearly states the amount remaining after processing fractions of less than one yen from the amount equivalent to the amount of consumption tax, etc. included in that amount (meaning the total of the amount of consumption tax to be imposed on that taxable transfer, etc. of assets and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; hereinafter the same applies in this paragraph) (meaning the amount calculated by multiplying the amount to be received in settlement by 10/110), the calculation of consumption tax on the tax base amount set out in Article 43, paragraph (1), item (ii) or Article 45, paragraph (1), item (ii) of that Act may, until September 30, 2023, be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed. machine translation, not official **第四項** 事業者が、平成二十六年四月一日以後に行う課税資産の譲渡等（消費税法第六十三条の規定の適用を受ける課税資産の譲渡等に限る。次項において同じ。）に係る資産又は役務の価格につき同条の規定による表示を行っている場合において、当該課税資産の譲渡等に係る決済上受領すべき金額を当該資産又は役務の税込価格を基礎として計算することができなかったことにつきやむを得ない事情があるときは、当該課税資産の譲渡等に係る消費税額等については、令和五年九月三十日までの間、旧規則第二十二条第一項の規定は、なおその効力を有する。 suppl-4159-92/art-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-4 Where a business operator has, with respect to the price of assets or services relating to a taxable transfer, etc. of assets made on or after April 1, 2014 (limited to a taxable transfer, etc. of assets to which the provisions of Article 63 of the Consumption Tax Act apply; the same applies in the following paragraph), made the display under the provisions of that Article, and there are unavoidable circumstances for its having been unable to calculate the amount to be received in settlement relating to that taxable transfer, etc. of assets on the basis of the tax-inclusive price of those assets or services, then with respect to the amount of consumption tax, etc. relating to that taxable transfer, etc. of assets, the provisions of Article 22, paragraph (1) of the Former Regulation remain in force until September 30, 2023. machine translation, not official **第五項** 事業者が、課税資産の譲渡等に係る資産又は役務の価格の表示につき、消費税の円滑かつ適正な転嫁の確保のための消費税の転嫁を阻害する行為の是正等に関する特別措置法（平成二十五年法律第四十一号）第十条第一項（総額表示義務に関する消費税法の特例）の規定の適用を受ける場合には、当該課税資産の譲渡等に係る消費税額等については、消費税法第六十三条の規定による表示を行っているものとして、前項の規定を適用する。 suppl-4159-92/art-2/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-5 Where a business operator is subject to the application of Article 10, paragraph (1) (Special Provisions of the Consumption Tax Act Concerning the Obligation to Display the Total Amount) of the Act on Special Measures for the Correction, etc. of Practices That Impede the Shifting of Consumption Tax to Ensure the Smooth and Proper Shifting of Consumption Tax (Act No. 41 of 2013) with respect to the display of the price of assets or services relating to a taxable transfer, etc. of assets, the provisions of the preceding paragraph apply, with respect to the amount of consumption tax, etc. relating to that taxable transfer, etc. of assets, on the basis that the display under the provisions of Article 63 of the Consumption Tax Act has been made. machine translation, not official --- ## Cites - suppl-4159-92/art-2/par-1: 次項 → 消費税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4159-92/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-2 - suppl-4159-92/art-2/par-1: 第四項 → 消費税法施行規則 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4159-92/art-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-4 - suppl-4159-92/art-2/par-1: 第五項 → 消費税法施行規則 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4159-92/art-2/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-5 - suppl-4159-92/art-2/par-2: 消費税法（昭和六十三年法律第百八号）第二条第一項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-2: 同法第六十三条 → 消費税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/consumption-tax-act/art-63 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-3: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-3: 次項 → 消費税法施行規則 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4159-92/art-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-4 - suppl-4159-92/art-2/par-3: 第五項 → 消費税法施行規則 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4159-92/art-2/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-5 - suppl-4159-92/art-2/par-3: 同法第二条第一項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-3: この条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4159-92/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2 - suppl-4159-92/art-2/par-3: この項 → 消費税法施行規則 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4159-92/art-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-3 - suppl-4159-92/art-2/par-3: 同法第四十三条第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-3: 同法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-4: 消費税法第六十三条 → 消費税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/consumption-tax-act/art-63 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-4: 次項 → 消費税法施行規則 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4159-92/art-2/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-5 - suppl-4159-92/art-2/par-5: 消費税の円滑かつ適正な転嫁の確保のための消費税の転嫁を阻害する行為の是正等に関する特別措置法（平成二十五年法律第四十一号）第十条第一項 → e-Gov law 425AC0000000041, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection - suppl-4159-92/art-2/par-5: 消費税法第六十三条 → 消費税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/consumption-tax-act/art-63 (e-Gov law ID 363AC0000000108) - suppl-4159-92/art-2/par-5: 前項 → 消費税法施行規則 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4159-92/art-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-1/par-1 - 消費税法施行規則 附則第二条第一項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-1 - 消費税法施行規則 附則第二条第三項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-3 - 消費税法施行規則 附則第二条第四項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-4 - 消費税法施行規則 附則第二条第五項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4159-92/art-2/par-5 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-028, 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-regulation-20261106T203801-028, 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