Order for Enforcement of the Consumption Tax Act
Article 2-4, paragraph (2)
第二条の四第二項
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 facilities specified by Cabinet Order as prescribed in Appended Table 1, item (i), (b) of the Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order as prescribed in item (i), (b) of that Table is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3)).
法別表第一第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同表第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
- Not yet in force Cabinet Order No. 96 of 2026 Moved to Article 2-5, paragraph (2); its words stay the same