Supplementary Provisions, Article 35Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第三十五条(消費税法の一部改正に伴う経過措置の原則)
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) on or after October 1, 2015 (hereinafter referred to as "the application date of the New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator on or after the application date of the New Consumption Tax Act, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made in Japan by a business operator before the application date of the New Consumption Tax Act, taxable purchases made in Japan by a business operator before the application date of the New Consumption Tax Act, and taxable goods taken out of a bonded area before the application date of the New Consumption Tax Act.
この附則に別段の定めがあるものを除き、第四条の規定(同条中消費税法第二条第一項第八号の次に四号を加える改正規定(同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。)、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。)による改正後の消費税法(以下附則第四十八条までにおいて「新消費税法」という。)の規定は、平成二十七年十月一日(以下附則第四十八条までにおいて「新消費税法適用日」という。)以後に国内において事業者(消費税法第二条第一項第四号に規定する事業者をいう。以下附則第四十八条までにおいて同じ。)が行う資産の譲渡等(同項第八号に規定する資産の譲渡等をいう。以下附則第四十八条までにおいて同じ。)及び新消費税法適用日以後に国内において事業者が行う課税仕入れ(同項第十二号に規定する課税仕入れをいう。以下附則第四十八条までにおいて同じ。)並びに新消費税法適用日以後に保税地域(同項第二号に規定する保税地域をいう。以下この条及び附則第四十三条において同じ。)から引き取られる課税貨物(同項第十一号に規定する課税貨物をいう。以下この条及び附則第四十三条において同じ。)に係る消費税について適用し、新消費税法適用日前に国内において事業者が行った資産の譲渡等及び新消費税法適用日前に国内において事業者が行った課税仕入れ並びに新消費税法適用日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。