The Cabinet establishes this Cabinet Order pursuant to the provisions of the Consumption Tax Act (Act No. 108 of 1988) and in order to implement that Act.
内閣は、消費税法（昭和六十三年法律第百八号）の規定に基づき、及び同法を実施するため、この政令を制定する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the Cabinet
内閣
The body that holds executive power: the Prime Minister and the other Ministers of State (Articles 65 and 66). It administers the law, conducts foreign affairs, prepares the budget and issues Cabinet Orders (政令); Article 73 is the list. It answers to the Diet as a body (Article 66, paragraph (3)), and must resign if the House of Representatives passes a vote of no confidence and is not dissolved within ten days (Article 69).
Written by AI using Constitution, Arts. 65, 66, 69, 73 and Wikipedia: Cabinet of Japan as a reference.