Supplementary Provisions, Article 2Scope of Transfers, etc. of Assets Specified by Cabinet Order Prescribed in Article 3 of the Supplementary Provisions of the Amending Act
第二条（改正法附則第三条に規定する政令で定める資産の譲渡等の範囲）
The transfers, etc. of assets specified by Cabinet Order prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991; hereinafter referred to as the "Amending Act") are the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act prior to the amendment by the Amending Act (hereinafter referred to as the "Former Act") (excluding those carried out before January 1, 1991 as a business falling under the business of operating welfare homes for persons with intellectual disabilities and commuter dormitories for persons with intellectual disabilities prescribed in Article 2, paragraph (2), item (iv) (Definitions) of the Social Welfare Service Act (Act No. 45 of 1951)).
消費税法の一部を改正する法律（平成三年法律第七十三号。以下「改正法」という。）附則第三条に規定する政令で定める資産の譲渡等は、改正法による改正前の消費税法（以下「旧法」という。）別表第一第七号に掲げる資産の譲渡等（社会福祉事業法（昭和二十六年法律第四十五号）第二条第二項第四号（定義）に規定する精神薄弱者福祉ホーム及び精神薄弱者通勤寮を経営する事業に該当する事業として平成三年一月一日前に行われたものを除く。）とする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, short name for the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)