Supplementary Provisions, Article 6Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
第六条（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置）
Where a business operator has been subject to the application of Article 16, paragraph (1) of the Consumption Tax Act with respect to a long-term installment sale, etc. prescribed in that paragraph (limited to one that falls under the transfer of virtual currency) made before the Effective Date, if there is an installment relating to that long-term installment sale, etc. whose due date for payment arrives on or after the Effective Date, Article 9, paragraph (4) and Article 48, paragraph (2), item (i) of the New Order do not apply to the transfer, etc. of assets for the portion relating to that installment.
事業者が、施行日前に行った消費税法第十六条第一項に規定する長期割賦販売等（仮想通貨の譲渡に該当するものに限る。）につき、同項の規定の適用を受けた場合において、当該長期割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新令第九条第四項及び第四十八条第二項第一号の規定は、適用しない。
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」
The Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 109 of 2017, apart from its amendment to Article 14-2, paragraph (3).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 109 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Articles 2 and 6 of the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 6
virtual currencymachine translation
「仮想通貨」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, virtual currency as Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
Defined inSupplementary Provisions, Article 4, paragraph (1)