Supplementary Provisions, Article 13Transitional Measures Concerning the Special Provisions on the Time of Registration
第十三条（登録の時期に関する特例に関する経過措置）
Where a business operator is deemed, pursuant to Article 70-4 of the New Order, to have received the registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act") (hereinafter referred to as the "2023 Consumption Tax Act"), and the day on which it is to be deemed to have received the registration under that paragraph is on or before the day preceding the 2023 Effective Date, it is deemed, notwithstanding Article 70-4 of the New Order, to have received the registration under that paragraph on 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)
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 4, paragraph (3)
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
2023 Consumption Tax Actmachine translation
「五年消費税法」
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)