Supplementary Provisions, Article 52Transitional Measures Concerning Tax Exemption for Transfers of Goods to Navy Exchanges, etc.
第五十二条（海軍販売所等に対する物品の譲渡に係る免税に関する経過措置）
The provisions of Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation that is made without obtaining the approval referred to in the proviso to Article 8, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 6, as applied mutatis mutandis pursuant to Article 86-2, paragraph (3) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 86-2, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) carried out on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods carried out before that date.
新租税特別措置法第八十六条の二第三項の規定は、令和五年五月一日以後に行われる物品の譲渡（租税特別措置法第八十六条の二第一項に規定する物品の譲渡をいう。以下この条において同じ。）に係る譲渡又は譲受け（新租税特別措置法第八十六条の二第三項において準用する第六条の規定による改正後の消費税法第八条第四項ただし書の承認を受けないでされる新租税特別措置法第八十六条の二第三項に規定する譲渡又は譲受けをいう。以下この条において同じ。）について適用し、同日前に行われた物品の譲渡に係る譲渡又は譲受けについては、なお従前の例による。