Supplementary Provisions, Article 2Transitional Measures on Retention, etc. of Purchasers' Written Pledges, etc.
第二条（購入者誓約書等の保存等に関する経過措置）
With respect to the retention under the provisions of Article 7 of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (referred to as the "Former Regulation" in the following paragraph) of the document pledging to export after purchase that was submitted by March 31, 2020 under the provisions of Article 18, paragraph (2), item (i), (b) of the Order for Enforcement of the Consumption Tax Act before amendment 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. 135 of 2018; referred to as the "Amending Order" in the following paragraph) (referred to as the "Former Order" in the following paragraph), being the document prescribed in (b) of that item (including an electronic or magnetic record provided under the provisions of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before that amendment (meaning an electronic or magnetic record prescribed in that paragraph; hereinafter the same applies in this paragraph and paragraph (3)); the same applies in the following paragraph), and of the document pledging to export within 30 days from the date of purchase that was submitted by March 31, 2020 under the provisions of item (ii), (a) of paragraph (2) of that Article, being the document prescribed in (a) of that item (including an electronic or magnetic record provided under the provisions of paragraph (3) of that Article; the same applies in the following paragraph), the provisions then in force continue to govern.
令和二年三月三十一日までに消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号。次項において「改正令」という。）第一条の規定による改正前の消費税法施行令（同項において「旧令」という。）第十八条第二項第一号ロの規定により提出を受けた同号ロに規定する購入後において輸出する旨を誓約する書類（同条第三項の規定により提供を受けた電磁的記録（同項に規定する電磁的記録をいう。以下この項及び第三項において同じ。）を含む。次項において同じ。）及び同条第二項第二号イの規定により提出を受けた同号イに規定する購入した日から三十日以内に輸出する旨を誓約する書類（同条第三項の規定により提供を受けた電磁的記録を含む。次項において同じ。）に係る第一条の規定による改正前の消費税法施行規則（次項において「旧規則」という。）第七条の規定による保存については、なお従前の例による。
With respect to the retention under the provisions of Article 7 of the Former Regulation of the document pledging to export after purchase that was submitted during the period from April 1, 2020 through September 30, 2021 under the provisions of Article 18, paragraph (2), item (i), (b) of the Former Order in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Amending Order, being the document prescribed in (b) of that item, and of the document pledging to export within 30 days from the date of purchase that was submitted during that period under the provisions of Article 18, paragraph (2), item (ii), (a) of the Former Order, being the document prescribed in that provision, the provisions then in force continue to govern.
令和二年四月一日から令和三年九月三十日までの間に改正令附則第四条第三項の規定によりなお従前の例によることができることとされる場合における旧令第十八条第二項第一号ロの規定により提出を受けた同号ロに規定する購入後において輸出する旨を誓約する書類及び同項第二号イの規定により提出を受けた同号イに規定する購入した日から三十日以内に輸出する旨を誓約する書類に係る旧規則第七条の規定による保存については、なお従前の例による。
The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act apply to the matters recorded in the electronic or magnetic records that are to be retained under the provisions then in force pursuant to the provisions of the preceding two paragraphs.
消費税法第五十九条の二第一項の規定は、前二項の規定によりなお従前の例により保存することとされている電磁的記録に記録された事項について適用する。
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. 135 of 2018.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, 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. 135 of 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
Former Regulationmachine translation
「旧規則」
The Regulation for Enforcement of the Consumption Tax Act as it stood before Article 1 of Ministry of Finance Order No. 18 of 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 2, paragraph (3)