Supplementary Provisions, Article 6Transitional Measures Concerning Tax Rates, etc. in the Case of Receiving Special Provisions on the Time of Transfers on Deferred Payment Terms of Assets That Give Rise to Timber Income or Capital Gains of Individual Business Operators
第六条（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡の時期の特例を受ける場合における税率等に関する経過措置）
Where an individual business operator under Article 36, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the application date, if there is an installment of that transfer on deferred payment terms whose payment due date arrives on or after the application date, the consumption tax on the taxable transfer, etc. of assets for the portion relating to that installment is at the rate prescribed in Article 29 of the Former Act.
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
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)
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)
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)