Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 1, paragraph (3)
第一条第三項
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, "inheritance" is to include a comprehensive bequest, "heir" is to include a comprehensive legatee, and "decedent" is to include a person who makes a comprehensive bequest.
この省令において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to paragraph (4); its words stay the same