# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三条の二 (Article 3-2)

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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: 第三条の二 (Article 3-2)（独立行政法人等の情報の公開に係る役務の提供に類するものの範囲） — address `art-3-2`
- 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-3-2
- 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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### 第三条の二（独立行政法人等の情報の公開に係る役務の提供に類するものの範囲） — Scope of Things Similar to the Provision of Services Pertaining to Disclosure of Information by Incorporated Administrative Agencies, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-3-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-3-2</sup>

**第一項**  令第十二条第二項第四号に規定する財務省令で定めるものは、個人情報の保護に関する法律（平成十五年法律第五十七号）第八十九条第四項（手数料）に規定する手数料又は同法第百十九条第五項（手数料）に規定する利用料を対価とする役務の提供とする。
<sup>art-3-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-3-2/par-1</sup>
The things specified by Ministry of Finance Order prescribed in Article 12, paragraph (2), item (iv) of the Order are the provision of services for which the fee prescribed in Article 89, paragraph (4) (Fees) of the Act on the Protection of Personal Information (Act No. 57 of 2003) or the usage fee prescribed in Article 119, paragraph (5) (Fees) of that Act is the consideration.
<sup>machine translation, not official</sup>

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## Cites
- art-3-2/par-1: 令第十二条第二項第四号 → 消費税法施行令 第十二条第二項第四号 (Article 12, paragraph (2), item (iv)), art-12/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-12/par-2/item-4 (e-Gov law ID 363CO0000000360)
- art-3-2/par-1: 個人情報の保護に関する法律（平成十五年法律第五十七号）第八十九条第四項 → 個人情報の保護に関する法律 第八十九条第四項 (Article 89, paragraph (4)), art-89/par-4 — https://japanlaw.org/ja/personal-information-protection-act/art-89/par-4 (e-Gov law ID 415AC0000000057)
- art-3-2/par-1: 同法第百十九条第五項 → 個人情報の保護に関する法律 第百十九条第五項 (Article 119, paragraph (5)), art-119/par-5 — https://japanlaw.org/ja/personal-information-protection-act/art-119/par-5 (e-Gov law ID 415AC0000000057)

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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
