# Article 29, paragraph (5), 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-29/par-5/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 29, paragraph (5), item (ii) (第二十九条第五項第二号) 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 29, paragraph (5), item (ii) (第二十九条第五項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-29/par-5/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-29/par-5/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:

> 特定プラットフォーム事業者の氏名又は名称

English (Machine translation, not official):

> the name of the specified platform operator;

## 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:

> 第一種プラットフォーム事業者の氏名又は名称

English (Machine translation, not official):

> the name of the type 1 platform operator;

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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)