# Article 9, paragraph (1), item (i), 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-9/par-1/item-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 9, paragraph (1), item (i) (第九条第一項第一号) 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 9, paragraph (1), item (i) (第九条第一項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-9/par-1/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:

> 金融商品取引法第二条第一項第一号から第十五号まで（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十六号に掲げる有価証券の性質を有するものを除く。）に表示されるべき権利（これらの有価証券が発行されていないものに限るものとし、電子決済手段（資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項（定義）に規定する電子決済手段をいう。第四号及び第四項並びに第十一条において同じ。）に該当するものを除く。）

English (Machine translation, not official):

> the rights that are to be indicated on the securities set out in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and the securities set out in item (xvii) of that paragraph (excluding those having the nature of the securities set out in item (xvi) of that paragraph) (limited to those for which those securities have not been issued, and excluding those that fall under electronic payment instruments (meaning the electronic payment instruments prescribed in Article 2, paragraph (5) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies in item (iv) and paragraph (4) of this Article and in Article 11));

## 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:

> 金融商品取引法第二条第一項第一号から第十五号まで（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十六号に掲げる有価証券の性質を有するものを除く。）に表示されるべき権利（これらの有価証券が発行されていないものに限るものとし、電子決済手段（資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項（定義）に規定する電子決済手段をいう。以下第十一条までにおいて同じ。）に該当するものを除く。）並びに暗号資産（金融商品取引法第二条第四十九項に規定する暗号資産をいう。次条第三項第十一号において同じ。）

English (Machine translation, not official):

> the rights that are to be indicated on the securities set out in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and the securities set out in item (xvii) of that paragraph (excluding those having the nature of the securities set out in item (xvi) of that paragraph) (limited to those for which those securities have not been issued, and excluding those that fall under electronic payment instruments (meaning the electronic payment instruments prescribed in Article 2, paragraph (5) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter through Article 11)), and cryptoassets (meaning the cryptoassets prescribed in Article 2, paragraph (49) of the Financial Instruments and Exchange Act; the same applies in paragraph (3), item (xi) of the following Article);

---

## 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)