Supplementary Provisions, Article 37Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
第三十七条（国、地方公共団体等に対する特例に関する経過措置）
Where, for taxable transfers, etc. of assets made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected 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.
消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、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を収納すべき会計年度の末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 the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be 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.
消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、元年適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末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。
Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs.