Supplementary Provisions, Article 6Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
第六条（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置）
Where a business operator has had the provisions of Article 16, paragraph (1) of the Consumption Tax Act applied to a long-term installment sale, etc. prescribed in that paragraph made before the Effective Date, and some of the installments for that long-term installment sale, etc. fall due on or after the Effective Date, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to those installments is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
事業者が、施行日前に行った消費税法第十六条第一項に規定する長期割賦販売等につき同項の規定の適用を受けた場合において、当該長期割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の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に規定する税率による。
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.