Supplementary Provisions, Article 1, paragraph (1)
第一項
This Act comes into effect as of the date of promulgation, and applies to consumption tax on the transfer, etc. of assets carried out by a business operator in Japan on or after April 1, 1989, on taxable purchases made by a business operator in Japan on or after that day, and on foreign goods taken out of a bonded area on or after that day.
この法律は、公布の日から施行し、平成元年四月一日以後に国内において事業者が行う資産の譲渡等及び同日以後に国内において事業者が行う課税仕入れ並びに同日以後に保税地域から引き取られる外国貨物に係る消費税について適用する。