# Article 72-80-3, paragraph (1), its wordings — Local Tax Act

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/history/art-72-80-3/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 72-80-3, paragraph (1) (第七十二条の八十の三第一項) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 72-80-3, paragraph (1) (第七十二条の八十の三第一項) — https://japanlaw.org/en/local-tax-act/art-72-80-3/par-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-72-80-3/par-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 消費税法第二条第一項第四号の二に規定する国外事業者が国内において行う同項第八号の三に規定する電気通信利用役務の提供（同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において「電気通信利用役務の提供」という。）が同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介して行われるものであつて、その対価について同項に規定する特定プラットフォーム事業者（以下この条において「特定プラットフォーム事業者」という。）を介して収受するものである場合には、当該特定プラットフォーム事業者が当該電気通信利用役務の提供を行つたものとみなして、この節の規定を適用する。

English (Machine translation, not official):

> If the supply of telecommunications services that an overseas business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act carries out in Japan, as prescribed in item (viii)-3 of that paragraph (excluding those that fall under the supply of telecommunications services to business operators prescribed in item (viii)-4 of that paragraph; hereinafter in this Article referred to as the "supply of telecommunications services") is carried out through a digital platform prescribed in Article 15-2, paragraph (1) of that Act, and the consideration for it is received through a specified platform operator prescribed in that paragraph (hereinafter in this Article referred to as a "specified platform operator"), the provisions of this Section apply as though that specified platform operator had carried out the supply of telecommunications services.

## 2. 1 April 2028 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20280401_508AC0000000002

Japanese:

> 消費税法第十五条の二第一項に規定する電気通信利用役務の提供が同項に規定するデジタルプラットフォーム（次条において「デジタルプラットフォーム」という。）を介して行われるものであつて、その対価について同項に規定する第一種プラットフォーム事業者を介して収受するものである場合には、当該第一種プラットフォーム事業者が当該電気通信利用役務の提供を行つたものとみなして、この節の規定を適用する。

English (Machine translation, not official):

> If the supply of telecommunications services prescribed in Article 15-2, paragraph (1) of the Consumption Tax Act is carried out through a digital platform prescribed in that paragraph (hereinafter in the following Article referred to as a "digital platform"), and the consideration for it is received through a Type 1 platform operator prescribed in that paragraph, the provisions of this Section apply as though that Type 1 platform operator had carried out 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/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- 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/325AC0000000226/20280101_508AC0000000002)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20280401_508AC0000000002)