Pursuant to the provisions of the Consumption Tax Act (Act No. 108 of 1988) and the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988), the Regulation for Enforcement of the Consumption Tax Act is established as follows.
消費税法（昭和六十三年法律第百八号）及び消費税法施行令（昭和六十三年政令第三百六十号）の規定に基づき、消費税法施行規則を次のように定める。
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.