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Order for Enforcement of the Consumption Tax Act

Article 29, paragraph (5), item (i)

第二十九条第五項第一号

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

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    the name of the digital platform pertaining to the specified platform operator;

    特定プラットフォーム事業者に係るデジタルプラットフォームの名称

  2. Not yet in force Cabinet Order No. 96 of 2026 Reworded

    the name of the digital platform pertaining to the specifiedtype 1 platform operator;

    特定第一種プラットフォーム事業者に係るデジタルプラットフォームの名称

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