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Order for Enforcement of the Consumption Tax Act

Article 48, paragraph (2), item (i)

第四十八条第二項第一号

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

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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

    a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument, cryptoasset or special drawing rights prescribed in Article 9, paragraph (4);

    法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段、暗号資産若しくは特別引出権の譲渡

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

    a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument, cryptoasset or special drawing rights prescribed in Article 9, paragraph (4);

    法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段、暗号資産若しくは特別引出権の譲渡

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