Supplementary Provisions, Article 14Transitional Measures Accompanying the Abolition of the Consumption Transfer Tax Act
第十四条（消費譲与税法の廃止に伴う経過措置）
An amount equivalent to one-fifth of the revenue from consumption tax for fiscal year 1996 relating to collections made between March 1997 and May 1997 is to be transferred in July 1997, as an amount equivalent to the consumption transfer tax prior to abolition, in accordance with the rules of Articles 3, 6, 8 and 9 of the Consumption Transfer Tax Act prior to abolition.
平成九年三月から同年五月までの間の収納に係る平成八年度の消費税の収入額の五分の一に相当する額は、廃止前の消費譲与税に相当する額として、廃止前の消費譲与税法第三条、第六条、第八条及び第九条の規定の例により、平成九年七月に譲与するものとする。
In addition to what is provided for in the preceding paragraph, matters necessary for the application of that paragraph, including the handling of fractional amounts in calculating the amounts to be transferred to each prefecture and municipality, are specified by Order of the Ministry of Home Affairs.