Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the following provisions: the day on which two months have elapsed from the date of promulgation;
次に掲げる規定 公布の日から起算して二月を経過した日
Omitted
略
the provisions amending Article 64 of the Consumption Tax Act in Article 6, the provisions amending Article 65, item (iii) of that Act, and the provisions amending Article 67, paragraph (2) of that Act
第六条中消費税法第六十四条の改正規定、同法第六十五条第三号の改正規定及び同法第六十七条第二項の改正規定
Omitted
略
the following provisions: January 1, 2012
次に掲げる規定 平成二十四年一月一日
Omitted
略
the provisions amending Article 9 of the Consumption Tax Act in Article 6, the provisions adding one Article after that Article, the provisions amending Article 10 of that Act, the provisions amending Article 11 of that Act, the provisions amending Article 12 of that Act, the provisions amending Article 12-2, paragraphs (1) and (2) of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 54 (including its heading) of that Act, the provisions amending Article 55 (including its heading) of that Act, the provisions amending Article 56 of that Act, and the provisions amending Article 57, paragraph (1), item (i) of that Act, and the provisions of Article 22 of the Supplementary Provisions (excluding paragraph (3))
the provisions amending Article 30 of the Consumption Tax Act in Article 6 and the provisions of Article 22, paragraph (3) of the Supplementary Provisions: April 1, 2012
第六条中消費税法第三十条の改正規定及び附則第二十二条第三項の規定 平成二十四年四月一日
Supplementary Provisions, Article 22Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二十二条（消費税法の一部改正に伴う経過措置）
The provisions of Article 9-2 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this Article) apply to the year of an individual business operator prescribed in paragraph (1) of that Article, or the business year of a corporation, beginning on or after January 1, 2013, and the provisions then in force continue to govern the year of an individual business operator prescribed in that paragraph, or the business year of a corporation, that began before that day.
With regard to the application of the provisions of Article 15, paragraph (7) of the New Consumption Tax Act during the period from January 1, 2012 to March 31, 2012, in that paragraph, the phrase "), the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)" is deemed to be replaced with ") and the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)", the phrase ", and the taxable sales in the taxable period prescribed in Article 30, paragraph (2)" is deemed to be deleted, and the phrase ", Article 11, paragraph (4) or Article 30, paragraph (6)" is deemed to be replaced with " or Article 11, paragraph (4)".
The provisions of Article 30 of the New Consumption Tax Act apply to taxable periods (meaning the taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this paragraph) beginning on or after April 1, 2012, and the provisions then in force continue to govern the taxable periods that began before that day.
The provisions of Articles 54 and 55 of the New Consumption Tax Act apply to interest on refunds in connection with refunds under those provisions for which a decision to pay or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refunds that corresponds to a period before that day.
新消費税法第五十四条及び第五十五条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
The provisions then in force continue to govern interest on refunds in connection with refunds under the provisions of Article 54 or 55 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 for which a decision to pay or appropriation was made on or before December 31, 2011.
平成二十三年十二月三十一日以前に支払決定又は充当をした第六条の規定による改正前の消費税法第五十四条又は第五十五条の規定による還付金に係る還付加算金については、なお従前の例による。
Supplementary Provisions, Article 92Transitional Measures Concerning Penal Provisions
第九十二条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 93Delegation of Other Transitional Measures to Cabinet Order
第九十三条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。