1 article
Supplementary Provisions, Article 2Transitional Measures
第二条（経過措置）
In applying Article 6-3, item (ii) of the Regulation for Enforcement of the Consumption Tax Act after amendment during the period from April 1, 2025 through October 31, 2026, the phrase "must be exported without delay" in that item is deemed to be replaced with "must be carried in possession when departing from Japan", and the phrase "they are not exported" with "they are not carried in possession".
令和七年四月一日から令和八年十月三十一日までの間における改正後の消費税法施行規則第六条の三第二号の規定の適用については、同号中「遅滞なく輸出しなければ」とあるのは「本邦から出国する際に所持しなければ」と、「輸出しなかつた」とあるのは「所持していなかつた」とする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.