Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2010; provided, however, that the provisions amending Article 59 come into effect on October 1, 2010.
この政令は、平成二十二年四月一日から施行する。ただし、第五十九条の改正規定は、平成二十二年十月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Export Transactions, etc.
第二条（輸出取引等の範囲に関する経過措置）
The provisions of Article 17, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the provision of services set out in that item pertaining to specified export goods prescribed in that item that is performed on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the provision of services set out in Article 17, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act prior to the amendment pertaining to specified export goods prescribed in that item that was performed before the Effective Date.
改正後の消費税法施行令（以下「新令」という。）第十七条第二項第四号の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同号に規定する特定輸出貨物に係る同号の役務の提供について適用し、施行日前に行われた改正前の消費税法施行令第十七条第二項第四号に規定する特定輸出貨物に係る同号の役務の提供については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Application Where the Purchase, etc. of an Adjustment-Target Fixed Asset Is the Taking Out of Taxable Goods from a Bonded Area Pertaining to the Submission of a Special Return, etc.
第三条（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用に関する経過措置）
The provisions of Article 20-3 of the New Order apply to the case where, in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act) of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, being a taxable period commencing on or after the Effective Date, that business operator has taken out of a bonded area taxable goods pertaining to the submission of a special return prescribed in Article 20-3 of the New Order or taxable goods pertaining to a determination on a special return prescribed in that Article.
The provisions of Article 25, paragraph (2) of the New Order apply to the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) that was established on or after the Effective Date has, on or after the Effective Date, taken out of a bonded area taxable goods pertaining to the submission of a special return prescribed in Article 25, paragraph (2) of the New Order or taxable goods pertaining to a determination on a special return prescribed in that paragraph.
新令第二十五条第二項の規定は、施行日以後に設立された所得税法等の一部を改正する法律（平成二十二年法律第六号）第五条の規定による改正後の消費税法第十二条の二第一項に規定する新設法人が施行日以後に新令第二十五条第二項に規定する特例申告書の提出に係る課税貨物又は同項に規定する特例申告に関する決定に係る課税貨物の保税地域からの引取りを行った場合について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 54 of 2010.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 54 of 2010, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)