Regulation for Enforcement of the Consumption Tax Act
Article 1-2, paragraph (1)
第一条の二第一項
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
The age and other requirements specified by Ministry of Finance Order prescribed in Article 2-4, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988; hereinafter referred to as "the Order") are that the person falls under any of the following items:
消費税法施行令（昭和六十三年政令第三百六十号。以下「令」という。）第二条の四第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。
The age and other requirements specified by Ministry of Finance Order prescribed in Article
2-42-5, paragraph (2), item (i) of the Orderfor Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988; hereinafter referred to as "the Order")are that the person falls under any of the following items:消費税法施行令（昭和六十三年政令第三百六十号。以下「令」という。）第二条の四令第二条の五第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。