Supplementary Provisions, Article 47Transitional Measures Concerning Obligations of Business Operators Making Specified Transfers, etc. of Assets
第四十七条（特定資産の譲渡等を行う事業者の義務に関する経過措置）
The provisions of Article 62 of the New Consumption Tax Act apply to a specified transfer, etc. of assets (meaning a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the New Consumption Tax Act, and excluding those on which consumption tax is not imposed pursuant to the provisions of Article 6, paragraph (1) of the Consumption Tax Act) that a business operator makes in Japan on or after the application date of the New Consumption Tax Act.
新消費税法第六十二条の規定は、事業者が新消費税法適用日以後に国内において行う特定資産の譲渡等（新消費税法第二条第一項第八号の二に規定する特定資産の譲渡等をいい、消費税法第六条第一項の規定により消費税を課さないこととされるものを除く。）について適用する。