1 article
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions, etc.
第七条（割賦販売等に係る資産の譲渡等の時期の特例等に関する経過措置）
Article 15 applies to instalment sales or similar transactions of inventory or services prescribed in paragraph (1) of that Article that are conducted on or after the application date.
Article 16 applies to sales on deferred payment terms of assets prescribed in paragraph (1) of that Article, or transfers of assets on deferred payment terms prescribed in paragraph (5) of that Article, that are conducted on or after the application date.
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