第十条（所得税法施行令の一部改正に伴う経過措置）
Supplementary Provisions, Article 10Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
The provisions of Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of the preceding Article apply to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that an individual makes on or after the Effective Date (excluding Taxable Purchases Subject to the First-Year Transitional Measures and taxable purchases, etc. subject to transitional measures prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Local Tax Act, etc. Amending Act that fall under item (iv) or (v) of that paragraph) and to taxable goods prescribed in item (xi) of that paragraph that an individual removes on or after the Effective Date from a bonded area prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern taxable purchases prescribed in item (xii) of that paragraph that an individual made before the Effective Date (including Taxable Purchases Subject to the First-Year Transitional Measures) and taxable goods prescribed in item (xi) of that paragraph that an individual removed before the Effective Date from a bonded area prescribed in item (ii) of that paragraph.
前条の規定による改正後の所得税法施行令第百八十二条の二第六項の規定は、個人が施行日以後に行う消費税法第二条第一項第十二号に規定する課税仕入れ（元年経過措置対象課税仕入れ及び地方税法等改正法附則第四条第三項に規定する経過措置対象課税仕入れ等で同項第四号又は第五号に掲げるものに該当するものを除く。）及び個人が施行日以後に消費税法第二条第一項第二号に規定する保税地域から引き取る同項第十一号に規定する課税貨物について適用し、個人が施行日前に行った同項第十二号に規定する課税仕入れ（元年経過措置対象課税仕入れを含む。）及び個人が施行日前に同項第二号に規定する保税地域から引き取った同項第十一号に規定する課税貨物については、なお従前の例による。
The "Taxable Purchases Subject to the First-Year Transitional Measures" referred to in the preceding paragraph means taxable purchases, etc. subject to the first-year transitional measures prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Local Tax Act, etc. Amending Act that fall under item (iv) or (v) of that paragraph (in the case of those made on or after October 1, 2023, limited to those to which Article 30, paragraph (1) of the New Consumption Tax Act (meaning the New Consumption Tax Act prescribed in Article 44, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)) applies).
前項に規定する元年経過措置対象課税仕入れとは、地方税法等改正法附則第十条第三項に規定する元年経過措置対象課税仕入れ等で同項第四号又は第五号に掲げるものに該当するもの（令和五年十月一日以後に行うものにあっては、新消費税法（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第四十四条第一項に規定する新消費税法をいう。）第三十条第一項の規定の適用を受けるものに限る。）をいう。