Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending the heading of Article 19, the provisions adding three Articles after Article 20-3, the provisions amending Article 27 (excluding the portion amending paragraphs (2) and (3) of that Article to read as follows (limited to the portion relating to paragraph (2), item (iii) and paragraph (3), item (iii) of that Article)), the provisions amending Article 28 (excluding the portion adding one paragraph after paragraph (2) of that Article (limited to the portion relating to paragraph (3), item (ii) of that Article)), the provisions amending Article 65, item (i) and the provisions amending Article 70 (including its heading), and the provisions of the following Article: January 1, 2012;
第十九条の見出しの改正規定、第二十条の三の次に三条を加える改正規定、第二十七条の改正規定（同条第二項及び第三項を次のように改める部分（同条第二項第三号及び第三項第三号に係る部分に限る。）を除く。）、第二十八条の改正規定（同条第二項の次に一項を加える部分（同条第三項第二号に係る部分に限る。）を除く。）、第六十五条第一号の改正規定及び第七十条（見出しを含む。）の改正規定並びに次条の規定 平成二十四年一月一日
the provisions amending Article 27, paragraphs (2) and (3) (limited to the portion relating to paragraph (2), item (iii) and paragraph (3), item (iii) of that Article), the provisions adding one paragraph after Article 28, paragraph (2) (limited to the portion relating to paragraph (3), item (ii) of that Article) and the provisions adding one Article after Article 47, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2012;
第二十七条第二項及び第三項の改正規定（同条第二項第三号及び第三項第三号に係る部分に限る。）、第二十八条第二項の次に一項を加える改正規定（同条第三項第二号に係る部分に限る。）並びに第四十七条の次に一条を加える改正規定並びに附則第三条の規定 平成二十四年四月一日
the provisions amending Article 5, item (viii), the provisions amending Article 6, paragraph (1) and the provisions amending Article 17, paragraph (2), item (vi): the date of enforcement of the Act Partially Amending the Act on Promotion of Private Finance Initiative (Act No. 57 of 2011).
第五条第八号の改正規定、第六条第一項の改正規定及び第十七条第二項第六号の改正規定 民間資金等の活用による公共施設等の整備等の促進に関する法律の一部を改正する法律（平成二十三年法律第五十七号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning Taxable Sales in the Specified Period of an Own-assets Business Operator, etc.
第二条（固有事業者等に係る特定期間の課税売上高に関する経過措置）
The provisions of Article 27, paragraph (2), item (i) and paragraph (3), item (ii) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the own-assets business year, etc. (meaning the own-assets business year, etc. prescribed in Article 27, paragraph (2), item (i) of the New Order; the same applies hereinafter in this Article) of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Consumption Tax Act; the same applies hereinafter) that commences on or after January 1, 2013, and the provisions then in force continue to govern the own-assets business year, etc. of that own-assets business operator that commenced before that date.
改正後の消費税法施行令（以下「新令」という。）第二十七条第二項第一号及び第三項第二号の規定は、平成二十五年一月一日以後に開始する固有事業者（消費税法第十五条第四項に規定する固有事業者をいう。以下同じ。）の固有事業年度等（新令第二十七条第二項第一号に規定する固有事業年度等をいう。以下この条において同じ。）について適用し、同日前に開始した当該固有事業者の固有事業年度等については、なお従前の例による。
The provisions of Article 28, paragraph (3), item (i) of the New Order apply to the business year of a trustee business operator referred to in that item that commences during the own-assets business year, etc. of an own-assets business operator prescribed in that item that commences on or after January 1, 2013, and the provisions then in force continue to govern the business year of that trustee business operator that commenced during the own-assets business year, etc. of that own-assets business operator that commenced before that date.
新令第二十八条第三項第一号の規定は、平成二十五年一月一日以後に開始する同号に規定する固有事業者の固有事業年度等中に開始する同号の受託事業者の事業年度について適用し、同日前に開始した当該固有事業者の固有事業年度等中に開始した当該受託事業者の事業年度については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Taxable Sales in the Relevant Taxable Period of an Own-assets Business Operator, etc.
第三条（固有事業者等に係る当該課税期間の課税売上高に関する経過措置）
The provisions of Article 27, paragraph (2), item (iii) and paragraph (3), item (iii) of the New Order apply to the taxable period of an own-assets business operator (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Article) commencing on or after April 1, 2012, and the provisions then in force continue to govern the taxable period of that own-assets business operator that commenced before that date.
新令第二十七条第二項第三号及び第三項第三号の規定は、平成二十四年四月一日以後に開始する固有事業者の課税期間（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、同日前に開始した当該固有事業者の課税期間については、なお従前の例による。
The provisions of Article 28, paragraph (3), item (ii) of the New Order apply to the specified taxable period of a trustee business operator referred to in that item commencing on or after April 1, 2012 (meaning a taxable period of that trustee business operator for which the taxable period preceding the taxable period of the own-assets business operator prescribed in that item that includes the last day of that taxable period, or that taxable period of that own-assets business operator, commences on or after the first day of that month; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern the taxable periods of that trustee business operator that commenced before that date and the taxable periods commencing on or after that date (excluding specified taxable periods).
新令第二十八条第三項第二号の規定は、平成二十四年四月一日以後に開始する同号の受託事業者の特定課税期間（当該受託事業者の課税期間のうちその末日の属する同号に規定する固有事業者の課税期間の前課税期間又は当該固有事業者の当該課税期間が同月一日以後に開始するものをいう。以下この項において同じ。）について適用し、同日前に開始した当該受託事業者の課税期間及び同日以後に開始する課税期間（特定課税期間を除く。）については、なお従前の例による。
own-assets business year, etc.machine translation
「固有事業年度等」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 198 of 2011, the own-assets business year, etc. as Article 27, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
own-assets business operatormachine translation
「固有事業者」
An own-assets business operator as defined in Article 15, paragraph (4) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes its own assets, etc. (固有資産等), everything other than the trust assets of such trusts.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 198 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable period of an own-assets business operatormachine translation
「固有事業者の課税期間」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 198 of 2011, a taxable period under Article 19 of the Consumption Tax Act of an own-assets business operator (固有事業者).
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article
specified taxable periodmachine translation
「特定課税期間」
In Article 3, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 198 of 2011, a taxable period of a trustee business operator (受託事業者) referred to in Article 28, paragraph (3), item (ii) of the amended Order, where the taxable period of the own-assets business operator (固有事業者) before the one containing its last day, or that taxable period itself, begins on or after 1 April 2012.
Defined inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph