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Supplementary Provisions, Article 53Transitional Measures Concerning Special Provisions on the Deduction of Consumption Tax on Purchases Related to Casino Business
第五十三条（カジノ業務に係る仕入れに係る消費税額の控除の特例に関する経過措置）
The provisions of Article 86-6 of the New Act on Special Measures Concerning Taxation apply to taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to the provisions of paragraph (2) or (4) of that Article) beginning on or after the Effective Date.
新租税特別措置法第八十六条の六の規定は、施行日以後に開始する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）について適用する。
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