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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 1997.

この法律は、平成九年四月一日から施行する。

Supplementary Provisions, Article 100Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act

第百条(消費税法の一部改正に伴う経過措置)

For the purpose of applying the Consumption Tax Act and other laws and regulations concerning consumption tax, the surviving association prescribed in of the Supplementary Provisions is deemed to be a corporation listed in .

に規定する存続組合は、消費税法その他消費税に関する法令の規定の適用については、別表第三に掲げる法人とみなす。

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