Supplementary Provisions, Article 9
第九条
The provisions of Article 72-87 of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act commences on or after the Partial Effective Date, and where those taxable periods commenced during the period from the Effective Date to the day before the Partial Effective Date, the provisions then in force continue to govern.
元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七の規定は、消費税法第四十二条第一項、第四項又は第六項に規定する課税期間が一部施行日以後に開始する場合について適用し、これらの課税期間が施行日から一部施行日の前日までの間に開始した場合については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Act No. 69 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inSupplementary Provisions, Article 5, paragraph (1)
Partial Effective Datemachine translation
「一部施行日」
1 October 2019, the date set in Article 1, item 3 of the supplementary provisions (附則) of Act No. 69 of 2012, from which the parts of the Local Tax Act as amended by Article 2 of that Act on the local consumption tax (地方消費税) apply.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
2019 New Local Tax Actmachine translation
「元年新地方税法」
This Act as amended by Article 2 of Act No. 69 of 2012.
Short name set inSupplementary Provisions, Article 8, paragraph (1)