Supplementary Provisions, Article 14Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
第十四条（消費税法施行令の一部改正に伴う経過措置）
The provisions of Article 22, paragraphs (2) and (4) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 6 apply to taxable periods (meaning taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Article) commencing on or after the Effective Date, and the provisions then in force continue to govern taxable periods that commenced before that date.
第六条の規定による改正後の消費税法施行令第二十二条第二項及び第四項の規定は、施行日以後に開始する課税期間（消費税法第十九条に規定する課税期間をいう。以下この条において同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。
taxable periodmachine translation
「課税期間」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 271 of 2002, a taxable period under Article 19 of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 14, paragraph (1)· applies only in this article