Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 1, paragraph (2)
第一条第二項
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
In this Ministerial Order, "lending of assets" is to include the establishment of rights pertaining to assets and any other act of causing another person to use assets (excluding any such act that falls under the supply of telecommunications services).
この省令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to paragraph (3); its words stay the same