附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 1998.
この政令は、平成十年四月一日から施行する。
第二条（割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions on the Time of Transfers, etc. of Assets Relating to Instalment Sales or Similar Transactions
In the application of Article 15 of the Consumption Tax Act, which is to remain in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), as it was prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of that Act, Articles 25 through 30 of the Order for Enforcement of the Consumption Tax Act prior to the amendment remain in force. In this case, in Article 26, paragraph (1) of that Order, the phrase "the main clause of Article 15, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 15, paragraph (2) of the Act prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter referred to as the "1998 Amending Act" in this paragraph and Article 30), which is to remain in force and apply with terms replaced pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of the 1998 Amending Act (the Act prior to that amendment is referred to as the "Former Act" in Article 30)", the phrase "Income Tax Act" with "Income Tax Act prior to the amendment by the provisions of Article 2 of the 1998 Amending Act", and the phrase "Corporation Tax Act" with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act"; and in Article 30 of that Order, the phrase "that Act" is deemed to be replaced with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act", and the phrase "Article 15 of the Act" with "Article 15 of the Former Act".
法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第二十八条第三項の規定によりなおその効力を有するものとされる同法附則第二十七条の規定による改正前の消費税法第十五条の規定の適用については、改正前の消費税法施行令第二十五条から第三十条までの規定は、なおその効力を有する。この場合において、同令第二十六条第一項中「法第十五条第二項本文」とあるのは「法人税法等の一部を改正する法律（平成十年法律第二十四号。以下この項及び第三十条において「平成十年改正法」という。）附則第二十八条第三項の規定によりなおその効力を有するものとされて読み替えて適用される平成十年改正法附則第二十七条の規定による改正前の法（第三十条において「旧法」という。）第十五条第二項本文」と、「所得税法」とあるのは「平成十年改正法第二条の規定による改正前の所得税法」と、「法人税法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法」と、同令第三十条中「同法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法」と、「法第十五条」とあるのは「旧法第十五条」とする。