Its wordings
Order for Enforcement of the Consumption Tax Act
Article 2-4, paragraph (2), item (vii)
第二条の四第二項第七号
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 dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 (Obligation to Establish Dormitories) of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
学校教育法第一条に規定する特別支援学校に同法第七十八条（寄宿舎の設置義務）の規定により設置される寄宿舎 当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒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 (vii); its words stay the same