第三条（納税地の指定に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures on Designation of Place for Tax Payment
With respect to a business operator that, as of the date of enforcement of the Act, has been designated a place for tax payment of income tax or corporation tax under the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) or Article 18, paragraph (1) (Designation of Place for Tax Payment) of the Corporation Tax Act (Act No. 34 of 1965), the place for tax payment so designated is deemed to have been designated, as of that date, as the place for tax payment of consumption tax on transfers, etc. of assets, under the provisions of Article 23, paragraph (1) of the Act.
法の施行の日に所得税法（昭和四十年法律第三十三号）第十八条第一項（納税地の指定）又は法人税法（昭和四十年法律第三十四号）第十八条第一項（納税地の指定）の規定による所得税又は法人税の納税地の指定を受けている事業者については、当該指定を受けている納税地を資産の譲渡等に係る消費税の納税地として同日に法第二十三条第一項の規定による指定を受けたものとみなす。