Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1998.
この法律は、平成十年四月一日から施行する。
Supplementary Provisions, Article 28Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二十八条（消費税法の一部改正に伴う経過措置）
The provisions of Article 12 of the Consumption Tax Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a corporate split prescribed in paragraph (1) of that Article takes place on or after the effective date, and the provisions then in force continue to govern where a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place before the effective date.
The provisions then in force continue to govern the instalment sales or similar transactions of inventory or services prescribed in Article 15, paragraph (1) of the Former Consumption Tax Act made by a business operator in a taxable period that began before the effective date (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has filed a written notification under the provisions of paragraph (1), item (iii) or (iv) of that Article, the taxable period prescribed in that paragraph that would apply if that written notification had not been filed); the same applies hereinafter in this Article).
With regard to the instalment sales or similar transactions of inventory or services prescribed in Article 15, paragraph (1) of the Former Consumption Tax Act made, in a taxable period beginning during the period from the effective date to September 30, 1998, by a business operator to which the provisions of that paragraph applied in the taxable period immediately preceding the first taxable period beginning on or after the effective date, the provisions of that Article remain in force. In this case, the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter in this paragraph referred to as the "1998 Amending Act") (referred to as the "Former Income Tax Act" in the following paragraph)", the phrase "Corporation Tax Act" with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act (referred to as the "Former Corporation Tax Act" in the following paragraph)", the phrase "all inventory or services for which the instalment sale or similar transaction was made in order to receive the application of these provisions" with "all inventory or services for which the instalment sale or similar transaction was made (excluding those that fall under the long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 27 of the Supplementary Provisions of the 1998 Amending Act; the same applies hereinafter in this paragraph)", and the phrase "Income Tax Act" in paragraph (2) of that Article with "Former Income Tax Act" and the phrase "Corporation Tax Act" with "Former Corporation Tax Act".
施行日以後最初に開始する課税期間の直前の課税期間において旧消費税法第十五条第一項の規定の適用を受けている事業者が、施行日から平成十年九月三十日までの間に開始する課税期間において行う同項に規定する棚卸資産又は役務の割賦販売等については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「所得税法」とあるのは「法人税法等の一部を改正する法律（平成十年法律第二十四号。以下この項において「平成十年改正法」という。）第二条の規定による改正前の所得税法（次項において「旧所得税法」という。）」と、「法人税法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法（次項において「旧法人税法」という。）」と、「これらの規定の適用を受けるため割賦販売等をしたすべての棚卸資産又は役務」とあるのは「割賦販売等をしたすべての棚卸資産又は役務（平成十年改正法附則第二十七条の規定による改正後の消費税法第十六条第一項に規定する長期割賦販売等に該当するものを除く。以下この項において同じ。）」と、同条第二項中「所得税法」とあるのは「旧所得税法」と、「法人税法」とあるのは「旧法人税法」とする。
In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 43 of the New Consumption Tax Act, the phrase "Article 16, paragraph (3)" in paragraph (3) of that Article is deemed to be replaced with "Article 16, paragraph (3) and Article 15, paragraph (3) of the Consumption Tax Act prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), which is to remain in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of that Act".
前項の規定の適用がある場合における新消費税法第四十三条の規定の適用については、同条第三項中「第十六条第三項」とあるのは、「第十六条第三項及び法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第二十八条第三項の規定によりなおその効力を有するものとされる同法附則第二十七条の規定による改正前の消費税法第十五条第三項」とする。
The provisions of Article 16 of the New Consumption Tax Act apply to a long-term installment sale, etc. prescribed in paragraph (1) of that Article that is made in a taxable period beginning on or after the effective date, and the provisions then in force continue to govern a sale on deferred payment terms of assets prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act or a transfer of assets on deferred payment terms prescribed in paragraph (5) of that Article that was made in a taxable period that began before the effective date.
The provisions of Article 17 of the New Consumption Tax Act apply to the undertaking of long-term large-scale construction prescribed in paragraph (1) of that Article and the undertaking of construction work prescribed in paragraph (2) of that Article under a contract for the undertaking of construction work that a business operator concludes on or after the effective date, and the provisions then in force continue to govern the undertaking of long-term construction work prescribed in Article 17, paragraph (1) of the Former Consumption Tax Act under a contract for the undertaking of construction work concluded before the effective date.