Supplementary Provisions, Article 10Transitional Measures Concerning Local Consumption Tax
第十条（地方消費税に関する経過措置）
The provisions of the New Act relating to local consumption tax apply to local consumption tax on a transfer of taxable assets, etc. (meaning those among the transfers of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988) other than a transfer of specified assets, etc. (meaning a transfer of specified assets, etc. prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act as amended by Article 4 of the Income Tax Act Amendment Act (hereinafter in this Article referred to as the "New Consumption Tax Act"))) and a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the New Consumption Tax Act) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter in this Article) on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern local consumption tax on a transfer of taxable assets, etc. (meaning a transfer of taxable assets, etc. prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) made by a business operator before that date.
新法の規定中地方消費税に関する部分は、附則第一条第四号に掲げる規定の施行の日以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう。以下この条において同じ。）が行う課税資産の譲渡等（消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等のうち、特定資産の譲渡等（所得税法等改正法第四条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第二条第一項第八号の二に規定する特定資産の譲渡等をいう。）以外のものをいう。）及び特定課税仕入れ（新消費税法第五条第一項に規定する特定課税仕入れをいう。）に係る地方消費税について適用し、同日前に事業者が行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。）に係る地方消費税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 6, paragraph (8)
business operatormachine translation
「事業者」
A business operator as defined in Article 72-77, item 1 of the Local Tax Act, the term used for the local consumption tax (地方消費税).
Defined inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article
New Consumption Tax Actmachine translation
「新消費税法」
In Article 10 of the supplementary provisions (附則) of Act No. 2 of 2015, the Consumption Tax Act as amended by Article 4 of the 2015 Act amending the Income Tax Act and other Acts that those supplementary provisions call 所得税法等改正法 (the Act amending the Income Tax Act and other Acts).
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article