附 則
Supplementary Provisions
This Cabinet Order comes into effect on April 1, 2005; provided, however, that the provisions amending Article 5, item (viii), (l) come into effect on the date of enforcement of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004), and the provisions amending Article 10, paragraph (2), item (ii) come into effect on April 1, 2006.
この政令は、平成十七年四月一日から施行する。ただし、第五条第八号ヲの改正規定は日本道路公団等民営化関係法施行法（平成十六年法律第百二号）の施行の日から、第十条第二項第二号の改正規定は平成十八年四月一日から施行する。
The provisions of Article 14-3, item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment apply to transfers, etc. of assets made on or after the date of enforcement of this Cabinet Order, and the provisions then in force continue to govern transfers, etc. of assets made before that date.
改正後の消費税法施行令第十四条の三第一号の規定は、この政令の施行の日以後に行われる資産の譲渡等について適用し、同日前に行われた資産の譲渡等については、なお従前の例による。