# Article 48, paragraph (2), item (i), its wordings — Order for Enforcement of the Consumption Tax Act

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How the wording of Article 48, paragraph (2), item (i) (第四十八条第二項第一号) 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 48, paragraph (2), item (i) (第四十八条第二項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-2/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-48/par-2/item-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:

> 法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段、暗号資産若しくは特別引出権の譲渡

English (Machine translation, not official):

> a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument, cryptoasset or special drawing rights prescribed in Article 9, paragraph (4);

## 2. Date not yet set — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096

Japanese:

> 法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段若しくは特別引出権の譲渡

English (Machine translation, not official):

> a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument or special drawing rights prescribed in Article 9, paragraph (4);

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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/363CO0000000360/20270722_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096)