# Article 10, paragraph (3), item (xi), its wordings — Order for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/history/art-10/par-3/item-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 10, paragraph (3), item (xi) (第十条第三項第十一号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Consumption Tax Act (消費税法施行令) — https://japanlaw.org/en/consumption-tax-act-enforcement-order
- Provision: Article 10, paragraph (3), item (xi) (第十条第三項第十一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-11 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-10/par-3/item-11)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 96 of 2026

- State: In force

Japanese:

> 法別表第二第二号に規定する有価証券（ゴルフ場利用株式等を除くものとし、その権利の帰属が社債、株式等の振替に関する法律の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）又は登録国債の貸付け

English (Machine translation, not official):

> the lending of securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc., but including those whose rights are determined by an entry or record in a book-entry transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares) or of registered government bonds;

## 2. Date not yet set — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096

Japanese:

> 法別表第二第二号に規定する有価証券（ゴルフ場利用株式等を除くものとし、その権利の帰属が社債、株式等の振替に関する法律の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）、登録国債若しくは暗号資産又は電子決済手段の貸付け

English (Machine translation, not official):

> the lending of securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc., but including those whose rights are determined by an entry or record in a book-entry transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares), registered government bonds or cryptoassets, or electronic payment instruments;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20270722_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096)