Order for Enforcement of the Consumption Tax Act
Article 2-3, paragraph (1)
第二条の三第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
The assets specified by Cabinet Order as prescribed in Appended Table 1, item (i) of the Act are the following assets:
法別表第一第一号に規定する政令で定める資産は、次に掲げる資産とする。
- Not yet in force Cabinet Order No. 96 of 2026 Moved to Article 2-4, paragraph (1); its words stay the same