Supplementary Provisions, Article 6Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Sales on Deferred Payment Terms
第六条（延払条件付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 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as 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), (x) and (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Former Act)), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii), (x) and (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.
Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, 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 sale on deferred payment terms 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.