附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成十七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 provisions of Article 3 amending the table of contents of the Customs Act (excluding the part replacing "Article 41-2" with "Article 41-3"), the provisions amending Article 2, paragraph (1), item (iv)-2 of that Act, the provisions amending Article 6-2, paragraph (1), item (ii), (f) of that Act, the provisions amending Article 7-5, item (i), (d) of that Act and the provisions renumbering (d) of that item as (e) of that item, renumbering (c) of that item as (d) of that item, and adding the following after (b) of that item, the provisions amending Article 7-6, paragraph (4) of that Act, the provisions renumbering (d) as (e) and (a) through (c) as (b) through (d) in Article 7-12, paragraph (1), item (ii) of that Act and adding the following to that item, the provisions amending Article 8, paragraph (2) of that Act, the provisions amending Article 9, paragraphs (3) and (4) of that Act, the provisions amending Article 9-3, paragraph (1), item (iii) of that Act, the provisions adding one Article after Article 12-3 in Chapter II, Section 4-2 of that Act, the provisions amending Article 13, paragraph (2), item (i) of that Act, the provisions amending Article 14, paragraph (1), item (iv) and paragraph (2), item (v), and paragraph (4) of that Act, the provisions amending Article 14-2, paragraph (2) of that Act, the provisions amending Article 72 of that Act, the provisions amending Article 73, paragraph (1) of that Act, the provisions amending Article 94, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article (excluding the part replacing "Article 4 of the Act on Special Provisions Concerning Preservation Methods, etc. for Books and Documents Related to National Tax Prepared by Computer" with "Article 4 of the Electronic Books Preservation Act" and the part replacing "Act on Special Provisions Concerning Preservation Methods, etc. for Books and Documents Related to National Tax Prepared by Computer" with "Electronic Books Preservation Act" in the left-hand column of the table in that paragraph), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 95, paragraph (3) of that Act (limited to the part replacing "pursuant to" with "(including as applied mutatis mutandis pursuant to paragraph (2) of that Article) pursuant to"), the provisions amending Article 105, paragraph (1), item (iv)-2 of that Act, the provisions amending Article 115, item (v) of that Act (limited to the part adding "(including as applied mutatis mutandis pursuant to paragraph (2) of that Article)" after "Article 94, paragraph (1)"), the provisions adding one Article before Article 137 in Chapter XI, Section 2 of that Act, the provisions amending Article 137 of that Act, the provisions amending Article 138, paragraph (1) of that Act, and the provisions amending Article 140, paragraphs (1) and (2) of that Act, as well as the provisions of Article 5 amending Article 11, paragraph (1) of the Act on Temporary Measures Concerning Customs and the provisions amending Article 13 of that Act, and the provisions of Article 3, paragraphs (1), (5), and (6), Article 6, and Article 7 of the Supplementary Provisions, the provisions of Article 8 of the Supplementary Provisions amending Article 6, paragraph (5) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955), the provisions amending Article 19, paragraph (1) of that Act, and the provisions adding one paragraph to that Article, and the provisions of Article 10 and Article 11 of the Supplementary Provisions: October 1, 2005.
第三条中関税法の目次の改正規定（「第四十一条の二」を「第四十一条の三」に改める部分を除く。）、同法第二条第一項第四号の二の改正規定、同法第六条の二第一項第二号ヘの改正規定、同法第七条の五第一号ニの改正規定及び同号ニを同号ホとし、同号ハを同号ニとし、同号ロの次に次のように加える改正規定、同法第七条の六第四項の改正規定、同法第七条の十二第一項第二号中ニをホとし、イからハまでをロからニまでとし、同号に次のように加える改正規定、同法第八条第二項の改正規定、同法第九条第三項及び第四項の改正規定、同法第九条の三第一項第三号の改正規定、同法第二章第四節の二中第十二条の三の次に一条を加える改正規定、同法第十三条第二項第一号の改正規定、同法第十四条第一項第四号及び第二項第五号並びに第四項の改正規定、同法第十四条の二第二項の改正規定、同法第七十二条の改正規定、同法第七十三条第一項の改正規定、同法第九十四条第一項の改正規定及び同条第二項の改正規定（「電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第四条」を「電子帳簿保存法第四条」に改める部分及び同項の表の上欄中「電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律」を「電子帳簿保存法」に改める部分を除く。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第九十五条第三項の改正規定（「の規定により」を「（同条第二項において準用する場合を含む。）の規定により」に改める部分に限る。）、同法第百五条第一項第四号の二の改正規定、同法第百十五条第五号の改正規定（「第九十四条第一項」の下に「（同条第二項において準用する場合を含む。）」を加える部分に限る。）、同法第十一章第二節中第百三十七条の前に一条を加える改正規定、同法第百三十七条の改正規定、同法第百三十八条第一項の改正規定並びに同法第百四十条第一項及び第二項の改正規定並びに第五条中関税暫定措置法第十一条第一項の改正規定及び同法第十三条の改正規定並びに附則第三条第一項、第五項及び第六項、附則第六条並びに附則第七条の規定、附則第八条中輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第六条第五項の改正規定並びに同法第十九条第一項の改正規定及び同条に一項を加える改正規定並びに附則第十条及び附則第十一条の規定 平成十七年十月一日
第十一条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
The provisions of Article 68, paragraph (4) of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article do not apply to consumption tax on the following taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter in this Article):
前条の規定による改正後の国税通則法第六十八条第四項の規定は、次に掲げる課税貨物（消費税法（昭和六十三年法律第百八号）第二条第一項第十一号に規定する課税貨物をいう。以下この条において同じ。）に係る消費税については、適用しない。
taxable goods withdrawn from a bonded area before the date specified in Article 1, item (i) of the Supplementary Provisions (excluding the taxable goods set forth in item (iii) or (iv); the same applies in the following item);
taxable goods withdrawn from a bonded area on or after the date specified in Article 1, item (i) of the Supplementary Provisions, for which the import declaration (meaning an import declaration prescribed in Article 3, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods) was made before that date;
taxable goods covered by a return under Article 47, paragraph (1) of the Consumption Tax Act (limited to the case referred to in paragraph (3) of that Article; referred to as a "special consumption tax return" in the following item) for which the last day of the month following the month that includes the date of withdrawal prescribed in paragraph (3) of that Article (referred to as the "return due date" in the following item) arrives before the date specified in Article 1, item (i) of the Supplementary Provisions;
taxable goods covered by a special consumption tax return for which the return due date arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions, where that special consumption tax return was filed before that date.
定義第九条の三第一項第一号
関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域
わかりやすく言うと
関税法に定める保税地域のことで、指定保税地域、保税蔵置場、保税工場、保税展示場、総合保税地域の五種類があります。
定義附則第十一条第一項・この条の中だけ
消費税法（昭和六十三年法律第百八号）第二条第一項第十一号に規定する課税貨物
わかりやすく言うと
保税地域から引き取られる外国貨物（信書を除きます）のうち、消費税がかからないとされるもの以外のもののことです（消費税法第二条第一項第十一号）。
略称規定附則第十一条第一項第三号・この規定及び附則第十一条第一項第四号の中だけ
消費税法第四十七条第一項の規定による申告（同条第三項の場合に限る。次号において「消費税特例申告」という。）に係る課税貨物であって同条第三項に規定する引取りの日の属する月の翌月末日（次号において「申告期限」という。）が附則第一条第一号に定め…
わかりやすく言うと
保税地域から課税貨物を引き取る人が関税法の特例申告を行う場合に、消費税法第四十七条第一項により税関長に出す消費税の申告のことです。
略称規定附則第十一条第一項第三号・この規定及び附則第十一条第一項第四号の中だけ
消費税法第四十七条第一項の規定による申告（同条第三項の場合に限る。次号において「消費税特例申告」という。）に係る課税貨物であって同条第三項に規定する引取りの日の属する月の翌月末日（次号において「申告期限」という。）が附則第一条第一号に定め…
わかりやすく言うと
消費税特例申告をする課税貨物について、その引取りの日の属する月の翌月の末日のことです。これが特例申告の場合の申告書の提出期限です（消費税法第四十七条第三項）。