# Article 11-5, paragraph (1), item (ii), 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-11-5/par-1/item-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 11-5, paragraph (1), item (ii) (第十一条の五第一項第二号) 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 11-5, paragraph (1), item (ii) (第十一条の五第一項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-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:

> その提供するデジタルプラットフォーム（法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条において同じ。）の名称

English (Machine translation, not official):

> the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);

## 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:

> その提供するデジタルプラットフォーム（法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条及び次条において同じ。）の名称

English (Machine translation, not official):

> the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);

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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)