# Article 2-3, paragraph (1), 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-2-3/par-1. 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 2-3, paragraph (1) (第二条の三第一項) 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 2-3, paragraph (1) (第二条の三第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2-3/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-2-3/par-1)
- 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:

> 法別表第一第一号に規定する政令で定める資産は、次に掲げる資産とする。

English (Machine translation, not official):

> The assets specified by Cabinet Order as prescribed in Appended Table 1, item (i) of the Act are the following assets:

## 2. 1 April 2028 — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Moved to Article 2-4, paragraph (1); its words stay the same (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 法別表第一第一号に規定する政令で定める資産は、次に掲げる資産とする。

English (Machine translation, not official):

> The assets specified by Cabinet Order as prescribed in Appended Table 1, item (i) of the Act are the following assets:

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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/363CO0000000360/20280101_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_508CO0000000096)