Order for Enforcement of the Consumption Tax Act
Article 29, paragraph (3)
第二十九条第三項
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
With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator that is subject to the application of Article 15-2, paragraph (1) of the Act, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including the supply of telecommunications services to which Article 15-2, paragraph (1) is applied)".
法第十五条の二第一項の規定の適用を受ける国外事業者の法第三十条、第三十二条、第三十四条及び第三十五条の規定の適用については、法第三十条第二項第一号、第三十二条第一項第二号イ及び第四項第二号イ、第三十四条第一項並びに第三十五条中「課税資産の譲渡等に」とあるのは、「課税資産の譲渡等（第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供を含む。）に」とする。
With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator that is subject to the application of Article 15-2, paragraph (1) of the Act, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including
the supply of telecommunications servicesthose to which Article 15-2, paragraph (1) is applied)".法第十五条の二第一項の規定の適用を受ける国外事業者の法第三十条、第三十二条、第三十四条及び第三十五条の規定の適用については、法第三十条第二項第一号、第三十二条第一項第二号イ及び第四項第二号イ、第三十四条第一項並びに第三十五条中「課税資産の譲渡等に」とあるのは、「課税資産の譲渡等（第十五条の二第一項の規定の適用を受ける
電気通信利用役務の提供ものを含む。）に」とする。