Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the 2016 Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc.
第七条（平成二十八年消費税法施行令等の一部を改正する政令の一部改正に伴う経過措置）
With regard to the application of Article 3, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. as amended by the provisions of the preceding Article during the period from June 1, 2020 to May 31, 2021, the phrase "such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953)" in that paragraph is deemed to be replaced with "such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953) and the coffee shop business prescribed in that item".
令和二年六月一日から令和三年五月三十一日までの間における前条の規定による改正後の消費税法施行令等の一部を改正する政令附則第三条第一項の規定の適用については、同項中「その他」とあるのは、「、同号に規定する喫茶店営業その他」とする。