Supplementary Provisions, Article 9Transitional Measures Concerning Specified Taxable Purchases Relating to Interim Returns When Provisional Settlement of Accounts Is Made
第九条（仮決算をした場合の中間申告に係る特定課税仕入れに関する経過措置）
The provisions of Article 42 and Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the case of submitting a return under Article 42, paragraph (1), (4) or (6) of the New Act (limited to one stating the matters listed in the items of Article 43, paragraph (1) of the New Act). In this case, in Article 42 of the Supplementary Provisions of the Amending Act, the phrase "from and including the taxable period" is deemed to be replaced with "from and including the interim filing period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 44, paragraph (2) of the Supplementary Provisions)" and the phrase "taxable period" with "interim filing period", and in Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "taxable period" is deemed to be replaced with "interim filing period".
改正法附則第四十二条及び第四十四条第二項の規定は、新法第四十二条第一項、第四項又は第六項の規定による申告書（新法第四十三条第一項各号に掲げる事項を記載したものに限る。）を提出する場合について準用する。この場合において、改正法附則第四十二条中「課税期間」とあるのは「中間申告対象期間」と、「以後」とあるのは「（新消費税法第四十三条第一項に規定する中間申告対象期間をいう。以下この条及び附則第四十四条第二項において同じ。）以後」と、改正法附則第四十四条第二項中「課税期間」とあるのは「中間申告対象期間」と読み替えるものとする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 4, paragraph (1)