Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc.
第三条（合併があった場合の納税義務の免除の特例等に関する経過措置）
Where a merged corporation under Article 11, paragraph (2) or (4) of the Consumption Tax Act, a split-off parent corporation under Article 12, paragraph (2) or (4) of that Act, or a split-off subsidiary corporation under paragraph (3) or (5) of that Article has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "New Act") with respect to taxable transfers, etc. of assets made in Japan before the application date (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter), the provisions then in force continue to govern the calculation of the taxable sales in each business year prescribed in Article 22, paragraph (1), (2) or (4), or Article 23, paragraphs (3) through (5) of the New Order, and the taxable sales in the specified business year prescribed in Article 23, paragraph (2) of the New Order of the split-off parent corporation, of those corporations relating to that refund, etc. of consideration for sales.
消費税法第十一条第二項若しくは第四項の被合併法人、同法第十二条第二項若しくは第四項の分割親法人又は同条第三項若しくは第五項の分割子法人が、適用日前に国内において行った課税資産の譲渡等（同法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下同じ。）につき、改正法第三条の規定による改正後の消費税法（以下「新法」という。）第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係るこれらの法人の新令第二十二条第一項、第二項若しくは第四項又は新令第二十三条第三項から第五項までの規定に規定する各事業年度における課税売上高及び当該分割親法人の同条第二項に規定する特定事業年度における課税売上高の計算については、なお従前の例による。
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)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)