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Supplementary Provisions, Article 2Transitional Measures on Matters to Be Stated in Written Notifications, etc.

第二条(届出書の記載事項等に関する経過措置)

The provisions of Article 26, paragraph (1) (limited to the part relating to item (iii)) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after April 1, 2016 under the provisions of Article 57, paragraph (1) (limited to the part relating to item (ii)-2) of the Consumption Tax Act as amended by the provisions of (referred to as the "New Act" in Article 4, paragraph (2) of the Supplementary Provisions).

の規定による改正後の消費税法施行規則(以下「新規則」という。)第二十六条第一項(第三号に係る部分に限る。)の規定は、平成二十八年四月一日以後にの規定による改正後の消費税法(附則第四条第二項において「新法」という。)第五十七条第一項(第二号の二に係る部分に限る。)の規定により提出する届出書について適用する。

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