Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 1997.
この省令は、平成九年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount
第二条（課税標準額に対する消費税額の計算に関する経過措置）
The provisions of Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to the amount of consumption tax, etc. prescribed in that paragraph relating to a taxable transfer, etc. of assets made on or after April 1, 1997 (excluding one to which the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by Article 3 of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Amending Act") applies under the Supplementary Provisions of the Amending Act and the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 341 of 1995) (hereinafter referred to as a "taxable transfer, etc. of assets at the former rate")), and the provisions then in force continue to govern consumption tax on a taxable transfer, etc. of assets made before that date (including a taxable transfer, etc. of assets at the former rate made on or after that date).
改正後の消費税法施行規則（以下「新規則」という。）第二十二条第一項の規定は、平成九年四月一日以後に行う課税資産の譲渡等（所得税法及び消費税法の一部を改正する法律（平成六年法律第百九号。以下「改正法」という。）附則及び消費税法施行令の一部を改正する政令（平成七年政令第三百四十一号）附則の規定により改正法第三条の規定による改正前の消費税法第二十九条に規定する税率が適用されるもの（以下「旧税率適用課税資産の譲渡等」という。）を除く。）に係る同項に規定する消費税額等について適用し、同日前に行った課税資産の譲渡等（同日以後に行う旧税率適用課税資産の譲渡等を含む。）に係る消費税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures on the Forms of Purchase Records of Tax-Exempt Goods for Export, etc.
第三条（輸出免税物品購入記録票等の様式に関する経過措置）
The forms of documents provided for in Appended Table 1 and Appended Table 2 of the Regulation for Enforcement of the Consumption Tax Act before amendment are to be included, for the time being, in the forms of documents prescribed in Article 6 of the New Regulation.
改正前の消費税法施行規則別表第一及び別表第二に定める書類の様式は、当分の間、新規則第六条に規定する書類の様式に含まれるものとする。
Amending Actmachine translation
「改正法」
Short name for the Act partially amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 75 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable transfer, etc. of assets at the former ratemachine translation
「旧税率適用課税資産の譲渡等」
A taxable transfer, etc. of assets (課税資産の譲渡等) to which, under the supplementary provisions (附則) of the Act partially amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994) and of Cabinet Order No. 341 of 1995, the tax rate in Article 29 of the Consumption Tax Act as it stood before Article 3 of that 1994 Act amended it still applies.
Short name set inSupplementary Provisions, Article 2, paragraph (1)