Supplementary Provisions, Article 3Transitional Measures Concerning Local Consumption Tax, etc.
第三条（地方消費税に関する経過措置等）
Except as otherwise specially provided, the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act apply to local consumption tax relating to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies in Articles 5 and 6) made by business operators on or after April 1, 1997 (hereinafter referred to as the "application date" in the Supplementary Provisions through Article 6) and to taxable goods taken out of a bonded area on or after the application date (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in Articles 5 and 6).
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 111 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable goodsmachine translation
「課税貨物」
Taxable goods (課税貨物) as defined in Article 2, paragraph 1, item 11 of the Consumption Tax Act: foreign goods taken out of a bonded area (保税地域), other than letters and goods exempt from consumption tax under Article 6, paragraph 2 of that Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 5 and 6
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A taxable transfer of assets, etc. as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act; the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to those a business makes on or after 1 April 1997.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 5 and 6
application datemachine translation
「適用日」
1 April 1997, the date from which the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to taxable transfers of assets, etc. (課税資産の譲渡等) and to taxable goods taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 6