Its wordings
Order for Enforcement of the Consumption Tax Act
Article 2-4, paragraph (2), item (vi)
第二条の四第二項第六号
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 a kindergarten prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する幼稚園の施設 当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じ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 (vi); its words stay the same