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Order for Enforcement of the Consumption Tax Act

Article 9, paragraph (4)

第九条第四項

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

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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

    The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments, cryptoassets prescribed in Article 2, paragraph (14) of the Payment Services Act, and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.

    法別表第二第二号に規定する支払手段に類するものとして政令で定めるものは、電子決済手段、資金決済に関する法律第二条第十四項に規定する暗号資産及び国際通貨基金協定第十五条に規定する特別引出権とする。

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

    The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments, cryptoassets prescribed in Article 2, paragraph (14) of the Payment Services Act, and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.

    法別表第二第二号に規定する支払手段に類するものとして政令で定めるものは、電子決済手段、資金決済に関する法律第二条第十四項に規定する暗号資産及び国際通貨基金協定第十五条に規定する特別引出権とする。

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