Supplementary Provisions, Article 3, paragraph (3)（暗号資産の譲渡等に関する経過措置）Transitional Measures Concerning Transfers, etc. of CryptoassetsAdded
For the application of Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act before the amendment during the period from the day specified in Article 1, item (v) of the Supplementary Provisions to the day before the cryptoasset application date, the phrase "Article 2, paragraph (14) of the Payment Services Act" in that paragraph is deemed to be replaced with "Article 2, paragraph (49) of the Financial Instruments and Exchange Act".
附則第一条第五号に定める日から暗号資産適用日の前日までの間における改正前の消費税法施行令第九条第四項の規定の適用については、同項中「資金決済に関する法律第二条第十四項」とあるのは、「金融商品取引法第二条第四十九項」とする。