Supplementary Provisions, Article 9Transitional Measures Concerning the Retention Period of Books, etc. Pertaining to Deduction of the Amount of Tax on Taxable Purchases, etc.
第九条（課税仕入れ等の税額の控除に係る帳簿等の保存期間に係る経過措置）
The provisions of Article 50, paragraph (1) of the New Order apply to the retention of books and invoices, etc. prescribed in Article 30, paragraph (7) of the New Act relating to taxable purchases made by a business operator in Japan on or after the application date and taxable goods taken out of a bonded area on or after the application date, and the provisions then in force continue to govern the retention of books or invoices, etc. prescribed in Article 30, paragraph (7) of the Former Act relating to taxable purchases made by a business operator in Japan before the application date and taxable goods taken out of a bonded area before the application date.
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)
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)
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)