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, 2020; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Article 6 of the Supplementary Provisions (limited to the provision amending Article 3, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016)) and Article 7 of the Supplementary Provisions: June 1, 2020;
附則第六条（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第三条第一項の改正規定に限る。）及び第七条の規定 令和二年六月一日
the provision amending Article 28, paragraph (1) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 50, paragraph (2) of that Order, the provision adding one Article after that Article, and the provision adding three Articles after Article 53 of that Order: October 1, 2020;
第一条中消費税法施行令第二十八条第一項の改正規定、同令第五十条第二項の改正規定、同条の次に一条を加える改正規定及び同令第五十三条の次に三条を加える改正規定 令和二年十月一日
the provision amending Article 18 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, and the provision amending Article 18-5 of that Order (including its heading), and the provisions of the following Article: October 1, 2021;
第一条中消費税法施行令第十八条の改正規定、同令第十八条の二の改正規定及び同令第十八条の五（見出しを含む。）の改正規定並びに次条の規定 令和三年十月一日
the provision amending the heading of Article 40 of the Order for Enforcement of the Consumption Tax Act in Article 1: January 1, 2022;
第一条中消費税法施行令第四十条の見出しの改正規定 令和四年一月一日
the provision amending Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act in Article 1 and the provision amending Article 48, paragraph (2), item (i) of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
第一条中消費税法施行令第九条第四項の改正規定及び同令第四十八条第二項第一号の改正規定 情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
第二条（臨時販売場の承認の効力に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning the Effect of Approval for Temporary Sales Outlets
The approval under Article 8, paragraph (9) of the Consumption Tax Act pertaining to a written application submitted before the day specified in item (iii) of the preceding Article pursuant to Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 is deemed to be the approval under Article 8, paragraph (9) of that Act pertaining to a temporary sales outlet that is deemed to be a general-type tax-free shop or a procedure-entrustment-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after amendment by the provisions of Article 1.
前条第三号に定める日前に第一条の規定による改正前の消費税法施行令第十八条の五第一項の規定により提出された申請書に係る消費税法第八条第九項の承認は、第一条の規定による改正後の消費税法施行令第十八条の五第二項第一号に規定する一般型輸出物品販売場又は手続委託型輸出物品販売場とみなされる臨時販売場に係る同法第八条第九項の承認とみなす。
第三条（申告期限延長法人に係る中間申告等の特例に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Interim Returns, etc. for Corporations with Extended Filing Deadlines
With regard to the application of Article 63-2, paragraph (2) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 during the period from April 1, 2020 to September 30, 2023, in that paragraph, the phrase "Article 58-2, paragraphs (2) and (3), Article 58-3, paragraph (2)" is deemed to be replaced with "Article 58, paragraphs (2) and (3), Article 58-2, paragraph (2)", the phrase ", Article 70-13 and" with "and", and the phrase "Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1)" with "Article 58, paragraph (2) and Article 58-2, paragraph (2)".
令和二年四月一日から令和五年九月三十日までの間における第一条の規定による改正後の消費税法施行令第六十三条の二第二項の規定の適用については、同項中「第五十八条の二第二項及び第三項、第五十八条の三第二項」とあるのは「第五十八条第二項及び第三項、第五十八条の二第二項」と、「、第七十条の十三並びに」とあるのは「並びに」と、「第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項」とあるのは「第五十八条第二項及び第五十八条の二第二項」とする。
第七条（平成二十八年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 7Transitional Measures Accompanying the Partial Amendment of the 2016 Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc.
With regard to the application of Article 3, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. as amended by the provisions of the preceding Article during the period from June 1, 2020 to May 31, 2021, the phrase "such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953)" in that paragraph is deemed to be replaced with "such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953) and the coffee shop business prescribed in that item".
令和二年六月一日から令和三年五月三十一日までの間における前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附則第三条第一項の規定の適用については、同項中「その他」とあるのは、「、同号に規定する喫茶店営業その他」とする。