Supplementary Provisions
附 則
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。
The provisions of Article 17, paragraph (5) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to a refund, etc. of consideration for sales prescribed in Article 17, paragraph (5) of the New Regulation that a business operator makes on or after the first day (hereinafter referred to as the "application date") of the first taxable period prescribed in Article 19 of the Consumption Tax Act (Act No. 108 of 1988) for which the business operator is subject to the application of the provisions of Article 57 of the Order for Enforcement of the Consumption Tax Act after amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 86 of 1996), and the provisions then in force continue to govern a refund, etc. of consideration for sales prescribed in Article 17, paragraph (5) of the Regulation for Enforcement of the Consumption Tax Act before amendment that the business operator made before the application date.
改正後の消費税法施行規則（以下「新規則」という。）第十七条第五項の規定は、事業者が消費税法施行令の一部を改正する政令（平成八年政令第八十六号）による改正後の消費税法施行令第五十七条の規定の適用を受ける最初の消費税法（昭和六十三年法律第百八号）第十九条に規定する課税期間の初日（以下「適用日」という。）以後に行う同項に規定する売上げに係る対価の返還等について適用し、当該事業者が適用日前に行った改正前の消費税法施行規則第十七条第五項に規定する売上げに係る対価の返還等については、なお従前の例による。
The provisions of Article 27, paragraph (1), item (i), (c) and paragraph (3) of the New Regulation apply to a transfer, etc. of assets made by a business operator on or after the application date, and the provisions then in force continue to govern a transfer, etc. of assets made by that business operator before the application date.
新規則第二十七条第一項第一号ハ及び第三項の規定は、事業者が適用日以後に行う資産の譲渡等について適用し、当該事業者が適用日前に行った資産の譲渡等については、なお従前の例による。
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 21 of 1996.
Short name set inSupplementary Provisions, paragraph (2)
application datemachine translation
「適用日」
The first day of a business operator's first taxable period (課税期間) to which Article 57 of the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 86 of 1996 applies; from that day, Article 17, paragraph (5) as amended by Ministry of Finance Order No. 21 of 1996 applies to refunds, etc. of consideration for sales (売上げに係る対価の返還等).
Short name set inSupplementary Provisions, paragraph (2)