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Regulation for Enforcement of the Consumption Tax Act

Article 11-5, paragraph (1), item (ii)

第十一条の五第一項第二号

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 name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);

    その提供するデジタルプラットフォーム(法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条において同じ。)の名称

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

    the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);

    その提供するデジタルプラットフォーム(法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条及び次条において同じ。)の名称

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