# Article 1-2, paragraph (1), its wordings — Regulation for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/history/art-1-2/par-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 1-2, paragraph (1) (第一条の二第一項) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Consumption Tax Act (消費税法施行規則) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation
- Provision: Article 1-2, paragraph (1) (第一条の二第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 19 of 2026

- State: In force

Japanese:

> 消費税法施行令（昭和六十三年政令第三百六十号。以下「令」という。）第二条の四第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。

English (Machine translation, not official):

> The age and other requirements specified by Ministry of Finance Order prescribed in Article 2-4, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988; hereinafter referred to as "the Order") are that the person falls under any of the following items:

## 2. 1 April 2028 — Ministry of Finance Order No. 19 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019

Japanese:

> 令第二条の五第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。

English (Machine translation, not official):

> The age and other requirements specified by Ministry of Finance Order prescribed in Article 2-5, paragraph (2), item (i) of the Order are that the person falls under any of the following items:

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053)
- 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/363M50000040053/20271001_508M60000040019)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053/20280401_508M60000040019)