# 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-5049-18/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)（輸出許可書等に係る電磁的記録の保存に関する経過措置） — address `suppl-5049-18/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-5049-18/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（輸出許可書等に係る電磁的記録の保存に関する経過措置） — Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Export Permits, etc. caption: machine translation, not official suppl-5049-18/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-2 **第一項** 第一条の規定による改正後の消費税法施行規則（以下この条において「新規則」という。）第五条第四項及び第十六条第四項の規定は、この省令の施行の日以後に消費税法第二条第一項第四号に規定する事業者が行う同項第九号に規定する課税資産の譲渡等又は同法第三十一条第一項に規定する非課税資産の譲渡等若しくは同条第二項に規定する資産の輸出に係る新規則第五条第四項又は第十六条第四項に規定する電磁的記録について適用する。 suppl-5049-18/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-2/par-1 The provisions of Article 5, paragraph (4) and Article 16, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") apply to the electronic or magnetic records prescribed in Article 5, paragraph (4) or Article 16, paragraph (4) of the New Regulation relating to a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, or a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of that Act or an export of assets prescribed in paragraph (2) of that Article, conducted on or after the date of enforcement of this Ministerial Order by a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act. machine translation, not official --- ## Cites - suppl-5049-18/art-2/par-1: この条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-5049-18/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-2 - suppl-5049-18/art-2/par-1: 第五条第四項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-4 - suppl-5049-18/art-2/par-1: 第十六条第四項 → 消費税法施行規則 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-4 - suppl-5049-18/art-2/par-1: 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-5049-18/art-2/par-1: 同項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - suppl-5049-18/art-2/par-1: 同法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108) - suppl-5049-18/art-2/par-1: 同条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第二条第一項（輸出許可書等に係る電磁的記録の保存に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-2/par-1 --- ## 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-20261106T203801-033, 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