Supplementary Provisions, Article 5Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Instalment Sales or Similar Transactions
第五条（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置）
Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act)), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.
事業者が、施行日前に行った消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等（新法別表第一第七号から第十二号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）に限る。）につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法別表第一第七号から第十二号までの規定は、適用しない。
Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.