Supplementary Provisions, Article 133Transitional Measures Concerning Special Provisions on Consumption Tax
第百三十三条（消費税の特例に関する経過措置）
The provisions then in force continue to govern consumption tax on standard passenger motor vehicles prescribed in Article 86-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were transferred in Japan or taken out of a bonded area within the period prescribed in that paragraph.
旧租税特別措置法第八十六条の四第一項に規定する普通乗用自動車で、同項に規定する期間内に国内において譲渡が行われたもの又は保税地域から引き取られたものに係る消費税については、なお従前の例による。
The provisions then in force continue to govern consumption tax for a taxable period referred to in Article 86-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a business operator prescribed in that paragraph that ended within the period prescribed in that paragraph.
旧租税特別措置法第八十六条の五第一項に規定する事業者の同項に規定する期間内に終了した同項の課税期間に係る消費税については、なお従前の例による。
The provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply to a trust subject to corporate taxation prescribed in Article 15, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 6 that becomes effective on or after the Trust Act Effective Date (for one that falls under a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date, and including one that falls under a new-law trust).
新租税特別措置法第八十六条の五の規定は、信託法施行日以後に効力が生ずる第六条の規定による改正後の消費税法第十五条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。