# 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)（消費税法の一部改正に伴う経過措置の原則） — address `suppl-4241-68/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-4241-68/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/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（消費税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act caption: machine translation, not official suppl-4241-68/art-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2 **第一項** この附則に別段の定めがあるものを除き、第二条の規定による改正後の消費税法（以下附則第十四条までにおいて「新消費税法」という。）の規定は、この法律の施行の日（以下附則第十六条の二までにおいて「施行日」という。）以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下附則第十六条の二までにおいて同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第十五条において同じ。）及び施行日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下附則第十六条までにおいて同じ。）並びに施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下附則第十六条までにおいて同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下附則第十六条までにおいて同じ。）に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。 suppl-4241-68/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 15 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" up to and including Article 16-2 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) made by a business operator in Japan on or after the Effective Date, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, taxable purchases made by a business operator in Japan before the Effective Date, and taxable goods taken out of a bonded area before the Effective Date. machine translation, not official --- ## Cites - suppl-4241-68/art-2/par-1: 附則第十四条 → 消費税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4241-68/art-14 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-14 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-14 - suppl-4241-68/art-2/par-1: 附則第十六条の二 → 消費税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-4241-68/art-16-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2 - suppl-4241-68/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 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4 - suppl-4241-68/art-2/par-1: 同項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8 - suppl-4241-68/art-2/par-1: この条 → 消費税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4241-68/art-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2 - suppl-4241-68/art-2/par-1: 附則第十五条 → 消費税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4241-68/art-15 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-15 - suppl-4241-68/art-2/par-1: 同項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - suppl-4241-68/art-2/par-1: 附則第十六条 → 消費税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4241-68/art-16 — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16 - suppl-4241-68/art-2/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2 - suppl-4241-68/art-2/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第二条第一項（消費税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2/par-1 - 消費税法 附則第十三条第二項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 --- ## 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-20261013T073630-049, 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