# Article 29, 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-29/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 29, paragraph (1) (第二十九条第一項) 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 29, paragraph (1) (第二十九条第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-29/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-29/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:

> 事業者が、特定プラットフォーム事業者（法第十五条の二第一項に規定する特定プラットフォーム事業者をいう。以下この項及び第五項において同じ。）のデジタルプラットフォーム（同条第一項に規定するデジタルプラットフォームをいう。第五項第一号において同じ。）に係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合には、当該事業を承継した合併法人若しくは分割承継法人又は当該事業を譲り受けた事業者（特定プラットフォーム事業者を除く。次項において「合併法人等」という。）は、当該合併若しくは分割又は譲受けがあつた日に同条第二項の規定による指定を受けたものとみなす。この場合においては、同項後段の規定は、適用しない。

English (Machine translation, not official):

> Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies in paragraph (5), item (i)) of a specified platform operator (meaning the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act; the same applies in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a specified platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under Article 15-2, paragraph (2) of the Act on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.

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

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 事業者が、第一種プラットフォーム事業者（法第十五条の二第一項に規定する第一種プラットフォーム事業者をいう。以下この項及び第五項において同じ。）のデジタルプラットフォーム（同条第一項に規定するデジタルプラットフォームをいう。第五項第一号及び次条において同じ。）に係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合には、当該事業を承継した合併法人若しくは分割承継法人又は当該事業を譲り受けた事業者（第一種プラットフォーム事業者を除く。次項において「合併法人等」という。）は、当該合併若しくは分割又は譲受けがあつた日に法第十五条の二第二項の規定による指定を受けたものとみなす。この場合においては、同項後段の規定は、適用しない。

English (Machine translation, not official):

> Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies in paragraph (5), item (i) and the following Article) of a type 1 platform operator (meaning the type 1 platform operator prescribed in Article 15-2, paragraph (1) of the Act; the same applies in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a type 1 platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under Article 15-2, paragraph (2) of the Act on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.

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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)