# Article 2-3, paragraph (1), item (ii), 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/item-2. 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), item (ii) (第二条の三第一項第二号) 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 2-3, paragraph (1), item (ii) (第二条の三第一項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2-3/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-2-3/par-1/item-2) - 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: > 食品と食品以外の資産が一の資産を形成し、又は構成している外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの English (Machine translation, not official): > foreign goods in which food and assets other than food form or constitute a single asset (limited to those that fall under goods belonging to one classification for the purposes of applying the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), among which the amount that is the tax base of consumption tax on combined goods taken out of a bonded area is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined goods to the value of the combined goods is two-thirds or more. ## 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), item (ii); its words stay the same (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096 Japanese: > 食品と食品以外の資産が一の資産を形成し、又は構成している外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの English (Machine translation, not official): > foreign goods in which food and assets other than food form or constitute a single asset (limited to those that fall under goods belonging to one classification for the purposes of applying the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), among which the amount that is the tax base of consumption tax on combined goods taken out of a bonded area is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined goods to the value of the combined goods is two-thirds or more. --- ## 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)