# Article 2-4, paragraph (2), item (vii), 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-2-4/par-2/item-7. 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 2-4, paragraph (2), item (vii) (第二条の四第二項第七号) 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 2-4, paragraph (2), item (vii) (第二条の四第二項第七号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2-4/par-2/item-7 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-2-4/par-2/item-7)
- 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:

> 学校教育法第一条に規定する特別支援学校に同法第七十八条（寄宿舎の設置義務）の規定により設置される寄宿舎　当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒に対して行う飲食料品の提供

English (Machine translation, not official):

> a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 (Obligation to Establish Dormitories) of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.

## 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 2-5, paragraph (2), item (vii); its words stay the same (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 学校教育法第一条に規定する特別支援学校に同法第七十八条（寄宿舎の設置義務）の規定により設置される寄宿舎　当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒に対して行う飲食料品の提供

English (Machine translation, not official):

> a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 (Obligation to Establish Dormitories) of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.

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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)