Order for Enforcement of the Consumption Tax Act
Article 2-4, paragraph (2), item (v)
第二条の四第二項第五号
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
the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 (Definitions) of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条（定義）に規定する特別支援学校の幼稚部又は高等部の施設 当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食と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 (v); its words stay the same