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Supplementary Provisions, Article 6Transitional Measures Concerning Consumption Tax on Meals, Drinks, etc.

第六条(料理飲食等消費税に関する経過措置)

The provisions of Article 129, paragraph (7) of the New Act apply to the retention of copies of receipts or copies of documents that are to become receipts prepared on or after the Effective Date, and for the retention of copies of receipts or copies of documents that are to become receipts prepared before the Effective Date, the provisions then in force continue to govern.

の規定は、施行日以後に作成される領収証の写し又は領収証となるべき書類の写しの保管について適用し、施行日前に作成される領収証の写し又は領収証となるべき書類の写しの保管については、なお従前の例による。

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