# 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-5079-22/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)（経過措置） — address `suppl-5079-22/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-5079-22/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（経過措置） — Transitional Measures caption: machine translation, not official suppl-5079-22/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-2 **第一項** 令和七年四月一日から令和八年十月三十一日までの間における改正後の消費税法施行規則第六条の三第二号の規定の適用については、同号中「遅滞なく輸出しなければ」とあるのは「本邦から出国する際に所持しなければ」と、「輸出しなかつた」とあるのは「所持していなかつた」とする。 suppl-5079-22/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5079-22/art-2/par-1 In applying Article 6-3, item (ii) of the Regulation for Enforcement of the Consumption Tax Act after amendment during the period from April 1, 2025 through October 31, 2026, the phrase "must be exported without delay" in that item is deemed to be replaced with "must be carried in possession when departing from Japan", and the phrase "they are not exported" with "they are not carried in possession". machine translation, not official --- ## Cites - suppl-5079-22/art-2/par-1: 消費税法施行規則第六条の三第二号 → 消費税法施行規則 第六条の三第一項第二号 (Article 6-3, paragraph (1), item (ii)), art-6-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-3/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-20261106T203801-029, 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-20261106T203801-034, 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