# Article 9, paragraph (4), 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-4. 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 (4) (第九条第四項) 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 9, paragraph (4) (第九条第四項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-4 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-9/par-4)
- 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に類するものとして政令で定めるものは、電子決済手段、資金決済に関する法律第二条第十四項に規定する暗号資産及び国際通貨基金協定第十五条に規定する特別引出権とする。

English (Machine translation, not official):

> The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments, cryptoassets prescribed in Article 2, paragraph (14) of the Payment Services Act, and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.

## 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に類するものとして政令で定めるものは、電子決済手段及び国際通貨基金協定第十五条に規定する特別引出権とする。

English (Machine translation, not official):

> The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.

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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)