Supplementary Provisions, Article 7, paragraph (1)（地方消費税に関する経過措置）Transitional Measures Concerning Local Consumption TaxAdded
The provisions of Article 72-80-4 of the New Act apply to local consumption tax pertaining to a transfer of assets prescribed in Article 72-80-4 of the New Act that a business operator carries out on or after the date of enforcement of the provisions set forth in Article 1, item (vii).
新法第七十二条の八十の四の規定は、附則第一条第七号に掲げる規定の施行の日以後に事業者が行う新法第七十二条の八十の四に規定する資産の譲渡に係る地方消費税について適用する。