Supplementary Provisions, Article 36Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
第三十六条（小規模事業者に係る資産の譲渡等の時期等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, for taxable transfers, etc. of assets made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions) for those taxable transfers, etc. of assets was received falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.
消費税法第十八条第一項の個人事業者が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価の額（同法第二十八条第一項に規定する対価の額をいう。以下附則第五十条までにおいて同じ。）を収入した日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、附則第三十四条第一項の規定は、適用しない。
Where, for taxable purchases made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.
消費税法第十八条第一項の個人事業者が、元年適用日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。