Supplementary Provisions, Article 11Transitional Measures Concerning Taxable Periods, etc. for Company Splits to Which Marginal Deduction Does Not Apply
第十一条（限界控除の適用のない分割に係る課税期間等に関する経過措置）
In the application of Article 40 of the Former Act, which is to remain in force pursuant to the provisions of Article 20 of the Supplementary Provisions of the Amending Act, Articles 60 through 62 of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") remain in force.
改正法附則第二十条の規定によりなおその効力を有するものとされる旧法第四十条の規定の適用については、改正前の消費税法施行令（以下「旧令」という。）第六十条から第六十二条までの規定は、なおその効力を有する。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, short name for Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 341 of 1995 amended it.
Short name set inSupplementary Provisions, Article 11, paragraph (1)