# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第一条の二 (Article 1-2)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条の二 (Article 1-2)（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲） — address `art-1-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第一条の二（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲） — Scope of Residents Eligible for Provision of Food and Drink Items at Fee-Based Homes for the Elderly
<sup>caption: machine translation, not official</sup>
<sup>art-1-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2</sup>

**第一項**  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。
<sup>art-1-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  六十歳以上の者
  <sup>art-1-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-1</sup>
  a person aged 60 or more;
  <sup>machine translation, not official</sup>

  **二**  介護保険法（平成九年法律第百二十三号）第十九条第一項（市町村の認定）に規定する要介護認定又は同条第二項に規定する要支援認定を受けている六十歳未満の者
  <sup>art-1-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-2</sup>
  a person under 60 years of age who has received the Certification of Needed Long-Term Care prescribed in Article 19, paragraph (1) (Certification by a Municipality) of the Long-Term Care Insurance Act (Act No. 123 of 1997) or the Certification of Needed Support prescribed in paragraph (2) of that Article;
  <sup>machine translation, not official</sup>

  **三**  前二号のいずれかに該当する者と同居している配偶者（前二号のいずれかに該当する者を除き、その者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者を含む。）
  <sup>art-1-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-3</sup>
  a spouse who lives with a person falling under either of the preceding two items (excluding a person falling under either of the preceding two items, and including a person who has not filed a notification of marriage with that person but is in a situation equivalent to a de facto marital relationship).
  <sup>machine translation, not official</sup>

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## Cites
- art-1-2/par-1: 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 → 消費税法施行令 第二条の四第二項第一号 (Article 2-4, paragraph (2), item (i)), art-2-4/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2-4/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-1-2/par-1/item-2: 介護保険法（平成九年法律第百二十三号）第十九条第一項 → 介護保険法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-19/par-1 (e-Gov law ID 409AC0000000123)
- art-1-2/par-1/item-2: 同条第二項 → 介護保険法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-19/par-2 (e-Gov law ID 409AC0000000123)
- art-1-2/par-1/item-3: 前二号 → 消費税法施行規則 第一条の二第一項第一号 (Article 1-2, paragraph (1), item (i)), art-1-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-1
- art-1-2/par-1/item-3: 前二号 → 消費税法施行規則 第一条の二第一項第二号 (Article 1-2, paragraph (1), item (ii)), art-1-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行規則 第一条の二第一項第三号（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-3

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06