Supplementary Provisions, Article 25Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases
第二十五条（仕入れに係る消費税額の控除に関する経過措置）
The provisions of Article 30, paragraph (10) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2019, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day.
第六条の規定による改正後の消費税法（次項において「新消費税法」という。）第三十条第十項の規定は、令和元年十月一日以後に国内において事業者が行う課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
The provisions of Article 30, paragraph (11) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date.
新消費税法第三十条第十一項の規定は、施行日以後に国内において事業者が行う課税仕入れについて適用し、施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。