Supplementary Provisions, Article 4
第四条
The provisions of Article 72-87 of the New Act (including the case where applied with the replacement of terms in the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Act) apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act begins on or after the application date.
新法第七十二条の八十七（新法附則第九条の五後段及び第九条の六第一項後段において読み替えて適用する場合を含む。）の規定は、消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 111 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
1 April 1997, the date from which the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to taxable transfers of assets, etc. (課税資産の譲渡等) and to taxable goods taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 6