Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc.
第三条（合併があった場合の納税義務の免除の特例等に関する経過措置）
Where a business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "New Act") with respect to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter) made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the taxable sales in each business year prescribed in Article 22, paragraph (1) of the New Order and the taxable sales in the specified business year prescribed in Article 23, paragraph (4) of the New Order relating to that refund, etc. of consideration for sales.
事業者が、施行日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下同じ。）につき、改正法第二条の規定による改正後の消費税法（以下「新法」という。）第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新令第二十二条第一項に規定する各事業年度における課税売上高及び新令第二十三条第四項に規定する特定事業年度における課税売上高の計算については、なお従前の例による。
Where a person subject to determination prescribed in Article 25-4, paragraph (1) of the New Order has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, then, in the calculation of the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) of the New Order relating to that refund, etc. of consideration for sales, the phrase "80/63" in item (ii) of that paragraph is deemed to be replaced with "125/100".
新令第二十五条の四第一項に規定する判定対象者が、施行日前に国内において行った課税資産の譲渡等につき、新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新令第二十五条の四第一項に規定する基準期間相当期間における課税売上高の計算については、同項第二号中「六十三分の八十」とあるのは、「百分の百二十五」とする。
person subject to determinationmachine translation
「判定対象者」
In Article 25-4, paragraphs (1) to (3), any one of the other person referred to in Article 25-3, paragraph (2), item (i) and the corporations in the special relationship with that person that Article 25-3, paragraph (1) sets, whose taxable sales over the period corresponding to the base period are worked out for Article 12-3, paragraph (1) of the Consumption Tax Act.
Defined inArticle 25-4, paragraph (1)· applies only in this provision and in Article 25-4, paragraphs (2) and (3)
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 56 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2014, the date from which the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 56 of 2013 applies under Article 2 of its supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 2 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws.
Short name set inSupplementary Provisions, Article 3, 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. 56 of 2013, 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)