# Article 28, paragraph (15), 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-28/par-15. 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 28, paragraph (15) (第二十八条第十五項) 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 28, paragraph (15) (第二十八条第十五項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-15 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-28/par-15)
- 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:

> 前各項に定めるもののほか、受託事業者又は固有事業者についての法又はこの政令の規定の適用に関し必要な事項は、財務省令で定める。

English (Machine translation, not official):

> Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of the Act or this Cabinet Order with respect to a trustee business operator or an own-assets business operator are specified by Ministry of Finance Order.

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

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Moved to paragraph (16); its words stay the same (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 前各項に定めるもののほか、受託事業者又は固有事業者についての法又はこの政令の規定の適用に関し必要な事項は、財務省令で定める。

English (Machine translation, not official):

> Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of the Act or this Cabinet Order with respect to a trustee business operator or an own-assets business operator are specified by Ministry of Finance Order.

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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)