附 則
Supplementary Provisions
This Cabinet Order comes into effect on April 1, 2024; 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、令和六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。
the following provisions: October 1, 2024;
次に掲げる規定 令和六年十月一日
the provision amending Article 25-2, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 25-4 of that Order, the provision amending Article 27, paragraph (6) of that Order, the provision adding one Article after Article 67 of that Order, and the provision amending Article 71 of that Order, and the provisions of the following paragraph;
第一条中消費税法施行令第二十五条の二第一項第一号の改正規定、同令第二十五条の四の改正規定、同令第二十七条第六項の改正規定、同令第六十七条の次に一条を加える改正規定及び同令第七十一条の改正規定並びに次項の規定
the provisions of Article 2;
第二条の規定
the provision amending Article 27 (including its heading) of the Order for Enforcement of the Consumption Tax Act in Article 1 (excluding the part replacing "this paragraph through paragraph (7)" in Article 27, paragraph (2) of that Order with "this paragraph through paragraph (8)", the part pertaining to Article 27, paragraph (2), item (i), (b) of that Order (excluding the part replacing "trust subject to corporate taxation" with "trust subject to corporate taxation, etc."), the part pertaining to Article 27, paragraph (6) of that Order, and the part making Article 27, paragraph (8) of that Order paragraph (9), making Article 27, paragraph (7) of that Order paragraph (8), and adding one paragraph after Article 27, paragraph (6) of that Order), the provision amending Article 28 (including its heading) of that Order (excluding the part replacing "(trust subject to corporate taxation" in Article 28, paragraph (5) of that Order with "(specified trust subject to corporate taxation" and the part pertaining to Article 28, paragraph (11) of that Order), the provision amending Article 77 of that Order, and the provision amending Article 19-2 of the Supplementary Provisions of that Order: the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024).
第一条中消費税法施行令第二十七条（見出しを含む。）の改正規定（同条第二項中「この項から第七項まで」を「第八項まで」に改める部分、同項第一号ロに係る部分（「法人課税信託」を「法人課税信託等」に改める部分を除く。）、同条第六項に係る部分及び同条第八項を同条第九項とし、同条第七項を同条第八項とし、同条第六項の次に一項を加える部分を除く。）、同令第二十八条（見出しを含む。）の改正規定（同条第五項中「（法人課税信託」を「（特定法人課税信託」に改める部分及び同条第十一項に係る部分を除く。）、同令第七十七条の改正規定及び同令附則第十九条の二の改正規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
With regard to the application, during the period from October 1, 2024 to the day preceding the day specified in item (ii) of the preceding paragraph, of Article 27, paragraph (6) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Order" in the following paragraph), the phrase "trust subject to corporate taxation, etc." in that paragraph is deemed to be replaced with "trust subject to corporate taxation".
With regard to the application, during the period from the day on which this Cabinet Order comes into effect to the day preceding the day specified in paragraph (1), item (ii) of the Supplementary Provisions, of Article 27, paragraph (7) of the New Order, the phrase "trust subject to corporate taxation, etc." in that paragraph is deemed to be replaced with "trust subject to corporate taxation".
この政令の施行の日から附則第一項第二号に定める日の前日までの間における新令第二十七条第七項の規定の適用については、同項中「法人課税信託等」とあるのは、「法人課税信託」とする。
略称規定附則第二項・この規定及び附則第三項の中だけ
令和六年十月一日から前項第二号に定める日の前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（次項において「新令」という。）第二十七条第六項の規定の適用については、同項中「法人課税信託等」とあるのは、「法人課税信託」とする。
わかりやすく言うと
令和六年政令第百四十五号第一条による改正後の消費税法施行令のことです。