Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
第十条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置）
The provisions of Article 57 of the New Order apply to taxable periods beginning on or after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began before the 2023 Effective Date.
2023 Effective Datemachine translation
「五年施行日」
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 135 of 2018.
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. 135 of 2018, 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 5, paragraph (5)