Supplementary Provisions, Article 3Transitional Measures Concerning Goods Transferred at Tax-Free Shops
第三条（輸出物品販売場で譲渡する物品に関する経過措置）
The provisions of Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (limited to the provisions of that Article amending Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act (excluding the part that makes that paragraph Article 18, paragraph (3) of that Order)) (referred to as the "2018 New Order" in the following paragraph) apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made on or after July 1, 2018, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.
第一条の規定（同条中消費税法施行令第十八条第五項の改正規定（同項を同条第三項とする部分を除く。）に限る。）による改正後の消費税法施行令（次項において「三十年新令」という。）第十八条第五項の規定は、平成三十年七月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
With regard to the application of Article 18, paragraph (5) of the 2018 New Order during the period from July 1, 2018 to March 31, 2020, the phrase "the preceding two paragraphs, paragraph (12), and paragraph (13)" in that paragraph is deemed to be replaced with "paragraph (1), paragraph (2), paragraph (7), and paragraph (8)", and the phrase "item (ii) of the preceding paragraph" in item (ii) of that paragraph is deemed to be replaced with "paragraph (2), item (ii), (b)".
平成三十年七月一日から令和二年三月三十一日までの間における三十年新令第十八条第五項の規定の適用については、同項中「前二項、第十二項及び第十三項」とあるのは「第一項、第二項、第七項及び第八項」と、同項第二号中「前項第二号」とあるのは「第二項第二号ロ」とする。
2018 New Ordermachine translation
「三十年新令」
The Order for Enforcement of the Consumption Tax Act as amended by Article 1 of Cabinet Order No. 135 of 2018, so far as that Article amended Article 18, paragraph (5); that paragraph as amended applies to taxable transfers, etc. of assets (課税資産の譲渡等) made on or after 1 July 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3, paragraph (2)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, 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 3, paragraph (1)