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Supplementary Provisions, Article 32Transitional Measures Concerning Special Provisions on Consumption Tax
第三十二条（消費税の特例に関する経過措置）
With regard to consumption tax on transfers, etc. of assets made in Japan by a business operator before the Effective Date, on taxable purchases made in Japan by a business operator before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date, the provisions then in force continue to govern.
施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.