Supplementary Provisions, Article 33Transitional Measures Concerning Application of the Criteria for Determining Whether Provision of Telecommunications Services for Businesses Received at a Permanent Establishment or Foreign Office or Similar Establishment Is Within or Outside Japan
第三十三条（恒久的施設又は国外事業所等で受ける事業者向け電気通信利用役務の提供に係る内外判定基準の適用に関する経過措置）
The provisions of the proviso to Article 4, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act) apply to specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after January 1, 2017 by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and the provisions then in force continue to govern specified purchases made before that day.
第五条の規定（同条中消費税法第四条の改正規定及び同法第六十二条の改正規定に限る。）による改正後の同法第四条第四項ただし書の規定は、平成二十九年一月一日以後に事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下附則第五十三条の二までにおいて同じ。）が行う特定仕入れ（消費税法第四条第一項に規定する特定仕入れをいう。以下この条において同じ。）について適用し、同日前に行った特定仕入れについては、なお従前の例による。