Order for Enforcement of the Consumption Tax Act
Article 2-3, paragraph (1), item (i)
第二条の三第一項第一号
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
assets in which food (meaning food as prescribed in Appended Table 1, item (i) of the Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that have been formed or constituted as a single asset in advance and for which only the price of that single asset is presented; hereinafter in this item referred to as a "combined asset"), among which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act) is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined asset to the value of the combined asset is two-thirds or more;
食品（法別表第一第一号に規定する食品をいう。以下この条において同じ。）と食品以外の資産が一の資産を形成し、又は構成しているもの（あらかじめ一の資産を形成し、又は構成しているものであつて、当該一の資産に係る価格のみが提示されているものに限る。以下この号において「一体資産」という。）のうち、一体資産の譲渡の対価の額（法第二十八条第一項に規定する対価の額をいう。）が一万円以下であり、かつ、当該一体資産の価額のうちに当該一体資産に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
- Not yet in force Cabinet Order No. 96 of 2026 Moved to Article 2-4, paragraph (1), item (i); its words stay the same