第八条（消費税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 8Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
With respect to a business that a special merger district based on Article 5-8, paragraph (1) of the former Act on Special Provisions for the Merger of Municipalities, which is to remain in force pursuant to Article 2, paragraph (6) or (9) of the Supplementary Provisions of that Act, conducts as operations relating to the general account, the provisions of Article 23 of the Supplementary Provisions of the Order for Enforcement of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article remain in force even on or after the date of enforcement of this Cabinet Order.
旧市町村の合併の特例に関する法律附則第二条第六項又は第九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第五条の八第一項の規定に基づく合併特例区が一般会計に係る業務として行う事業については、前条の規定による改正前の消費税法施行令附則第二十三条の規定は、この政令の施行の日以後も、なおその効力を有する。