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, 2020; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
この省令は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 7, paragraph (2), the provisions amending Article 10-6, paragraph (2), the provisions amending Article 15-4, paragraph (1), the provisions amending the main clause of paragraph (2) of that Article, the provisions amending the proviso to that paragraph (limited to the part replacing "Article 30, paragraph (10)" with "Article 30, paragraph (11)"), and the provisions amending paragraph (3) of that Article: October 1, 2020;
第七条第二項の改正規定、第十条の六第二項の改正規定、第十五条の四第一項の改正規定、同条第二項本文の改正規定、同項ただし書の改正規定（「第三十条第十項」を「第三十条第十一項」に改める部分に限る。）及び同条第三項の改正規定 令和二年十月一日
the provisions amending Article 6, paragraph (7), item (ii), the provisions amending Article 10, the provisions adding one paragraph to Article 10-2, the provisions amending Article 10-3, the provisions amending Article 10-8 (including its heading), and the provisions amending Article 10-9: October 1, 2021;
第六条第七項第二号の改正規定、第十条の改正規定、第十条の二に一項を加える改正規定、第十条の三の改正規定、第十条の八（見出しを含む。）の改正規定及び第十条の九の改正規定 令和三年十月一日
the provisions amending the heading of Article 12 and the provisions amending the heading of Article 10 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 20 of 2016) in Article 3 of the Supplementary Provisions: January 1, 2022;
第十二条の見出しの改正規定及び附則第三条中消費税法施行規則等の一部を改正する省令（平成二十八年財務省令第二十号）附則第十条の見出しの改正規定 令和四年一月一日
the provisions amending the proviso to Article 15-4, paragraph (2) (excluding the part replacing "Article 30, paragraph (10)" with "Article 30, paragraph (11)"): the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
第十五条の四第二項ただし書の改正規定（「第三十条第十項」を「第三十条第十一項」に改める部分を除く。） 情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
Supplementary Provisions, Article 2Transitional Measures on Special Provisions on the Retention Period for Documents, etc. Proving Export Transactions, etc. of a Corporation with an Extended Filing Deadline
第二条（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例に関する経過措置）
In applying Article 23-3 of the Regulation for Enforcement of the Consumption Tax Act during the period from April 1, 2022 through September 30, 2023, the phrase ", Article 19, and Article 26-7, paragraphs (1) and (4)" in that Article is deemed to be replaced with " and Article 19", and the phrase ", and the phrase "the day on which two months have elapsed" in Article 26-7, paragraph (1) with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (4))"" is deleted.
令和四年四月一日から令和五年九月三十日までの間における消費税法施行規則第二十三条の三の規定の適用については、同条中「、第十九条並びに第二十六条の七第一項及び第四項」とあるのは「並びに第十九条」と、「と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第四項において同じ。）」とする」とあるのは「とする」とする。