Supplementary Provisions, Article 15Transitional Measures Concerning Taxable Periods, etc. Relating to Company Splits Not Subject to the Special Provisions on Deduction of Consumption Tax on Purchases
第十五条（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置）
The provisions of Article 55 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.
Where the provisions of Article 55, paragraph (1), items (ii) through (v) apply, if the first day of the period corresponding to the base period prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.
第五十五条第一項第二号から第五号までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。
Where the provisions of Article 55, paragraphs (2) through (4) apply, if the first day of the period corresponding to the base period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.
the Effective Datemachine translation
「施行日」
The day the Consumption Tax Act (Act No. 108 of 1988) came into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)