第十八条（消費税法施行令等の一部を改正する政令の一部改正に伴う経過措置）
Supplementary Provisions, Article 18Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc.
The provisions of Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 145 of 2015) after the amendment by the provisions of Article 2 apply to a written notification submitted on or after January 1, 2017 pursuant to Article 39, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), and the provisions then in force continue to govern a written notification submitted pursuant to that paragraph before that date.
第二条の規定による改正後の消費税法施行令等の一部を改正する政令（平成二十七年政令第百四十五号）附則第七条第二項の規定は、平成二十九年一月一日以後に所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十九条第八項の規定により提出する届出書について適用し、同日前に同項の規定により提出した届出書については、なお従前の例による。