Supplementary Provisions, Article 3
第三条
The provisions of Article 8, paragraph (3), Article 10, paragraph (1) (limited to the part relating to item (ii), (d)) and Article 10-2, paragraph (3) of the New Regulation apply to a written application submitted on or after May 1, 2016 under the provisions of Article 18-2, paragraph (1) or paragraph (8) (limited to the case where it is subject to the application of the provisions of paragraph (12) of that Article) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016; hereinafter referred to as the "Amending Order") (referred to as the "New Order" in paragraph (2) of the following Article) or under the provisions of Article 8, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before that date under the provisions of Article 18-2, paragraph (1) or (7) of the Order for Enforcement of the Consumption Tax Act as in force before amendment by the provisions of Article 1 of the Amending Order (referred to as the "Former Order" in paragraph (2) of the following Article).
新規則第八条第三項、第十条第一項（第二号ニに係る部分に限る。）及び第十条の二第三項の規定は、平成二十八年五月一日以後に消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号。以下「改正令」という。）第一条の規定による改正後の消費税法施行令（次条第二項において「新令」という。）第十八条の二第一項若しくは第八項（同条第十二項の規定の適用を受ける場合に限る。）又は新規則第八条第三項の規定により提出する申請書について適用し、同日前に改正令第一条の規定による改正前の消費税法施行令（次条第二項において「旧令」という。）第十八条の二第一項又は第七項の規定により提出した申請書については、なお従前の例による。
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 20 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 148 of 2016.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Article 1 of the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 148 of 2016.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)
Former Ordermachine translation
「旧令」
The Order for Enforcement of the Consumption Tax Act as it stood before Article 1 of Cabinet Order No. 148 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)