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Regulation for Enforcement of the Consumption Tax Act

Article 11-5, paragraph (1)

第十一条の五第一項

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

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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 matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (3) of the Act are the following:

    法第十五条の二第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

  2. Not yet in force Ministry of Finance Order No. 19 of 2026 Reworded

    The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (3) of the Act (including where applied with terms replaced pursuant to Article 29, paragraph (2) of the Order) are the following:

    法第十五条の二第三項(令第二十九条第二項の規定により読み替えて適用する場合を含む。)に規定する財務省令で定める事項は、次に掲げる事項とする。

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