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Regulation for Enforcement of the Consumption Tax Act

Article 18, paragraph (1), item (i), (b)

第十八条第一項第一号ロ

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

    a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a);

    行政機関又は金融機関その他の第三者のあつせんによる当事者間の協議により締結された契約でその内容がイに準ずるもの

  2. Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to item (ii), (b) and reworded

    a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a);

    行政機関又は、金融機関その他の第三者のあつせんによる当事者間の協議により締結された契約でその内容がイに準ずるもの

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