# Article 29, paragraph (2), 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-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 29, paragraph (2) (第二十九条第二項) 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 (2) (第二十九条第二項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-29/par-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-29/par-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:

> 合併法人等についての法第十五条の二第三項本文、第四項及び第五項の規定の適用については、同条第三項本文中「前項の規定により特定プラットフォーム事業者として指定を受けるべき者は、その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに」とあるのは「消費税法施行令第二十九条第一項に規定する合併法人等に該当することとなつた者は、その合併若しくは分割又は譲受けの日後遅滞なく」と、同条第四項中「第二項の規定により」とあるのは「消費税法施行令第二十九条第一項の規定により第二項の規定による指定を受けたものとみなされる」と、「指定した」とあるのは「把握した」と、同条第五項中「前項の通知を受けた」とあるのは「前項の」とする。

English (Machine translation, not official):

> With regard to the application of Article 15-2, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "A person that is to be designated as a specified platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for its taxable period (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation)" in the main clause of Article 15-2, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-2, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-2, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".

## 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:

> 合併法人等についての法第十五条の二第三項本文、第四項及び第五項の規定の適用については、同条第三項本文中「前項の規定により第一種プラットフォーム事業者として指定を受けるべき者は、同項の課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに」とあるのは「消費税法施行令第二十九条第一項に規定する合併法人等に該当することとなつた者は、その合併若しくは分割又は譲受けの日後遅滞なく」と、同条第四項中「第二項の規定により」とあるのは「消費税法施行令第二十九条第一項の規定により第二項の規定による指定を受けたものとみなされる」と、「指定した」とあるのは「把握した」と、同条第五項中「前項の通知を受けた」とあるのは「前項の」とする。

English (Machine translation, not official):

> With regard to the application of Article 15-2, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "A person that is to be designated as a Type 1 platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for the taxable period referred to in the preceding paragraph (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation)" in the main clause of Article 15-2, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-2, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-2, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".

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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)