# Article 1, paragraph (2), 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/par-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 1, paragraph (2) (第一条第二項) 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, paragraph (2) (第一条第二項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1/par-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-1/par-2)
- 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:

> この省令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。

English (Machine translation, not official):

> In this Ministerial Order, "lending of assets" is to include the establishment of rights pertaining to assets and any other act of causing another person to use assets (excluding any such act that falls under the supply of telecommunications services).

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

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Moved to paragraph (3); its words stay the same (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019

Japanese:

> この省令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。

English (Machine translation, not official):

> In this Ministerial Order, "lending of assets" is to include the establishment of rights pertaining to assets and any other act of causing another person to use assets (excluding any such act that falls under the supply of telecommunications services).

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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)