# 消費税法 / Consumption Tax Act — 第二条 (Supplementary Provisions, Article 2) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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)（旅客運賃等に関する経過措置） — address `suppl-3631-108/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2 - Every provision below carries its address and both URLs 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（旅客運賃等に関する経過措置） — Transitional Measures Concerning Passenger Fares, etc. caption: machine translation, not official suppl-3631-108/art-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2 **第一項** 旅客運賃、映画又は演劇を催す場所への入場料金その他の不特定かつ多数の者に対する課税資産の譲渡等に係る対価で政令で定めるものを平成元年四月一日（以下「適用日」という。）前に領収している場合において、当該対価の領収に係る課税資産の譲渡等が適用日以後に行われるときは、当該課税資産の譲渡等については、消費税を課さない。 suppl-3631-108/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-1 In the case where passenger fares, admission fees for places where films or plays are held, or other consideration specified by Cabinet Order for taxable transfers, etc. of assets to unspecified and numerous persons have been received before April 1, 1989 (hereinafter referred to as the "application date"), and the taxable transfer, etc. of assets for which that consideration was received is made on or after the application date, consumption tax is not imposed on that taxable transfer, etc. of assets. machine translation, not official **第二項** 継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務（電気通信事業法（昭和五十九年法律第八十六号）第二条第三号（定義）に規定する電気通信役務をいう。）で適用日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で適用日から平成元年四月三十日までの間に料金の支払を受ける権利が確定されるもの（適用日以後初めて料金の支払を受ける権利の確定される日が同月三十日後であるもの（以下この項において「特定継続供給等に係る課税資産の譲渡等」という。）にあつては、当該確定されたもののうち、政令で定める部分）については、当該確定された料金（特定継続供給等に係る課税資産の譲渡等にあつては、当該確定された料金のうち当該政令で定める部分に対応する部分に限る。）に係る課税資産の譲渡等は、適用日の前日に行われたものとみなす。 suppl-3631-108/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-2 With respect to electricity, gas, tap water and telecommunications services (meaning the telecommunications services prescribed in Article 2, item (iii) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984)) that are supplied or provided under a contract promising continuous supply or provision and that have been supplied or provided continuously since before the application date, and other taxable transfers, etc. of assets specified by Cabinet Order, for which the right to receive payment of charges is fixed during the period from the application date to April 30, 1989 (for those for which the day on which the right to receive payment of charges is first fixed on or after the application date falls after the 30th day of that month (hereinafter in this paragraph referred to as "taxable transfers, etc. of assets by specified continuous supply"), the portion specified by Cabinet Order of those that have been fixed), the taxable transfers, etc. of assets relating to the charges so fixed (for taxable transfers, etc. of assets by specified continuous supply, limited to the portion of the charges so fixed that corresponds to the portion specified by Cabinet Order) are deemed to have been made on the day before the application date. machine translation, not official **第三項** 事業者が、第一項の規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合には、適用日前に当該資産を譲り受け、又は当該役務の提供を受けたものとみなす。 suppl-3631-108/art-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-3 Where a business operator has received a transfer of assets relating to a taxable transfer, etc. of assets to which the provisions of paragraph (1) have been applied, or has received the provision of services relating to that taxable transfer, etc. of assets, it is deemed to have received that transfer of the assets, or to have received the provision of those services, before the application date. machine translation, not official --- ## Cites - suppl-3631-108/art-2/par-2: 電気通信事業法（昭和五十九年法律第八十六号）第二条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - suppl-3631-108/art-2/par-2: この項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-2 - suppl-3631-108/art-2/par-3: 第一項 → 消費税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3631-108/art-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第二条第二項（旅客運賃等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-2 - 消費税法 附則第二条第三項（旅客運賃等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-2/par-3 - 消費税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-19/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-024, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13