Supplementary Provisions, Article 2Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Export Permits, etc.
第二条(輸出許可書等に係る電磁的記録の保存に関する経過措置)
The provisions of Article 5, paragraph (4) and Article 16, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") apply to the electronic or magnetic records prescribed in Article 5, paragraph (4) or Article 16, paragraph (4) of the New Regulation relating to a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, or a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of that Act or an export of assets prescribed in paragraph (2) of that Article, conducted on or after the date of enforcement of this Ministerial Order by a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act.
第一条の規定による改正後の消費税法施行規則(以下この条において「新規則」という。)第五条第四項及び第十六条第四項の規定は、この省令の施行の日以後に消費税法第二条第一項第四号に規定する事業者が行う同項第九号に規定する課税資産の譲渡等又は同法第三十一条第一項に規定する非課税資産の譲渡等若しくは同条第二項に規定する資産の輸出に係る新規則第五条第四項又は第十六条第四項に規定する電磁的記録について適用する。
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 18 of 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article