Supplementary Provisions, Article 13Scope of Taxable Transfers, etc. of Assets to Which the Transitional Measures Concerning the Calculation, etc. of the Tax Base for 2019 Reduced-Rate Transfers, etc. of Assets Do Not Apply
第十三条（元年軽減対象資産の譲渡等に係る課税標準の計算等に関する経過措置の適用対象とならない課税資産の譲渡等の範囲）
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act are taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) and the main clause of paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act (including where these provisions are applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act) and Article 16-2, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, the provisions of Article 5, paragraphs (1) through (3) and the main clause of paragraph (4), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013), and the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2), the main clause of Article 5, paragraph (3), the main clause of Article 5, paragraph (4) and Article 5, paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014) apply.
改正法附則第三十八条第一項に規定する政令で定める課税資産の譲渡等は、二十四年消費税法改正法附則第五条第一項から第三項まで、第四項本文及び第五項本文、第六条第一項、第七条第一項、第八条第一項、第十四条第一項（これらの規定を二十四年消費税法改正法附則第十六条第一項において読み替えて準用する場合を含む。）並びに第十六条の二第一項並びに消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則第五条第一項から第三項まで及び第四項本文、第六条第一項、第七条第一項、第八条第一項並びに第十三条第一項並びに消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則第五条第一項本文、第二項、第三項本文、第四項本文及び第五項、第六条第一項、第七条第一項、第八条第一項並びに第十三条第一項の規定の適用を受ける課税資産の譲渡等とする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, 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. 148 of 2016, 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, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
Defined inSupplementary Provisions, Article 4, paragraph (1)
2012 Consumption Tax Act Amendment Actmachine translation
「二十四年消費税法改正法」
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 6, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (3); and Supplementary Provisions, Article 13