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Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.

第十八条(国、地方公共団体等に対する特例に関する経過措置)

The provisions of Article 60, paragraphs (2) and (3) apply to transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area that take place on or after the application date.

第六十条第二項及び第三項の規定は、適用日以後に行われる資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りについて適用する。

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