Order for Enforcement of the Consumption Tax Act
Article 2-4, paragraph (2), item (ii)
第二条の四第二項第二号
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
a housing for the elderly with services prescribed in Article 5, paragraph (1) (Registration of Housing for the Elderly with Services Business) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) (Application for Registration) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項（登録の申請）に規定する登録を受けた同法第五条第一項（サービス付き高齢者向け住宅事業の登録）に規定するサービス付き高齢者向け住宅 当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
- Not yet in force Cabinet Order No. 96 of 2026 Moved to Article 2-5, paragraph (2), item (ii); its words stay the same