Supplementary Provisions, Article 9Transitional Measures Concerning Local Consumption Tax
第九条（地方消費税に関する経過措置）
The provisions of Article 72-78, paragraph (4) of the April 2020 New Act and Articles 72-89-2 and 72-89-3, paragraph (1), first sentence of the April 2020 New Act as replaced pursuant to the provisions of Article 9-5, second sentence of the Supplementary Provisions of the April 2020 New Act apply to the case where the taxable period prescribed in Article 72-78, paragraph (3) of the Local Tax Act begins on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to the case where that taxable period began before that date, the provisions then in force continue to govern.
二年四月新法第七十二条の七十八第四項並びに二年四月新法附則第九条の五後段の規定により読み替えられた二年四月新法第七十二条の八十九の二及び第七十二条の八十九の三第一項前段の規定は、地方税法第七十二条の七十八第三項に規定する課税期間が附則第一条第七号に掲げる規定の施行の日以後に開始する場合について適用し、当該課税期間が同日前に開始した場合については、なお従前の例による。
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inArticle 72-78, paragraph (3)· applies only in this section
the April 2020 New Actmachine translation
「二年四月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 3 of 2018, which come into effect on 1 April 2020.
Short name set inSupplementary Provisions, Article 5, paragraph (2)