Supplementary Provisions, Article 14Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
第十四条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置）
If, with regard to a taxable transfer, etc. of assets made before the application date by an individual business operator under Article 18, paragraph (1) (Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators) of the Consumption Tax Act, the day on which the amount of consideration for that taxable transfer, etc. of assets was received is on or after the application date, the consumption tax on that taxable transfer, etc. of assets is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
消費税法第十八条第一項（小規模事業者に係る資産の譲渡等の時期等の特例）の個人事業者が、適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等に係る対価の額を収入した日が適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies.
If, with regard to a taxable purchase made before the application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the expenses for that taxable purchase were paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 (Deduction, etc. of Amount of Consumption Tax on Purchases) of the New Consumption Tax Act relating to that taxable purchase.
消費税法第十八条第一項の個人事業者が、適用日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が適用日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条まで（仕入れに係る消費税額の控除等）の規定による仕入れに係る消費税額の控除等については、なお従前の例による。