Supplementary Provisions, Article 2Transitional Measures Concerning Scope of Adjustment-Target Fixed Assets
第二条（調整対象固定資産の範囲に関する経過措置）
The provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to assets relating to taxable purchases made by a business operator in Japan on or after April 1, 1997 (hereinafter referred to as the "application date") and assets taken out of a bonded area on or after the application date, and the provisions then in force continue to govern assets relating to taxable purchases made by a business operator in Japan before the application date and assets taken out of a bonded area before the application date.
改正後の消費税法施行令（以下「新令」という。）第五条の規定は、平成九年四月一日（以下「適用日」という。）以後に国内において事業者が行う課税仕入れに係る資産及び適用日以後に保税地域から引き取られる資産について適用し、適用日前に国内において事業者が行った課税仕入れに係る資産及び適用日前に保税地域から引き取られた資産については、なお従前の例による。
Notwithstanding the preceding paragraph, with respect to the application of Article 5 of the New Order to assets (limited to the portion to which those provisions apply) to which Article 10, paragraph (3) and Article 13, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Amending Act") and Article 5, paragraphs (1) through (3) of the Supplementary Provisions apply, the phrase "100/105" in Article 5 of the New Order is deemed to be replaced with "100/103".
前項の規定にかかわらず、所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下「改正法」という。）附則第十条第三項及び第十三条第一項の規定並びに附則第五条第一項から第三項までの規定の適用を受ける資産（これらの規定の適用を受ける部分に限る。）に係る新令第五条の規定の適用については、同条中「百五分の百」とあるのは、「百三分の百」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 341 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, 1 April 1997, the date from which Article 5 of the Order for Enforcement of the Consumption Tax Act as amended by that Order applies to taxable purchases made in Japan and to assets taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)