Supplementary Provisions, Article 21Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
第二十一条（課税資産の譲渡等についての中間申告等に関する経過措置）
The provisions of Article 42 (Interim Return for Taxable Transfers, etc. of Assets) and Article 43 (excluding paragraph (4)) (Matters to Be Stated in an Interim Return When Provisional Settlement of Accounts Is Made, etc.) of the New Consumption Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Consumption Tax Act begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date.
新消費税法第四十二条（課税資産の譲渡等についての中間申告）及び第四十三条（第四項を除く。）（仮決算をした場合の中間申告書の記載事項等）の規定は、新消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。
The provisions of Article 43, paragraph (4) of the New Consumption Tax Act apply where, for an interim filing period prescribed in paragraph (1) of that Article the last day of which is on or after the application date, the interim return prescribed in that paragraph is filed for that interim filing period.
Where, in a taxable period ending on or after the application date (where an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act is deemed to be one taxable period under the provisions of that paragraph, that interim filing period the last day of which is on or after the application date; the same applies hereinafter in this paragraph), a taxable transfer, etc. of assets is made to which, by the provisions of these Supplementary Provisions, the tax rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act applies, with regard to a return for that taxable period under the provisions of Article 42, paragraph (1), (4), (6) or (8) of the New Consumption Tax Act that states the matters set forth in the items of Article 43, paragraph (1) of the New Consumption Tax Act, and a return under the provisions of Article 45, paragraph (1) (Final Return for Taxable Transfers, etc. of Assets) of the New Consumption Tax Act, the phrase "total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the New Consumption Tax Act is deemed to be replaced with "amounts of the tax base classified by each different tax rate and the total thereof", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of the New Consumption Tax Act with "tax base amount classified by each different tax rate".
適用日以後に終了する課税期間（新消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合には、その末日が適用日以後である当該中間申告対象期間。以下この項において同じ。）においてこの附則の規定により旧消費税法第二十九条（税率）に規定する税率が適用される課税資産の譲渡等が行われた場合における当該課税期間に係る新消費税法第四十二条第一項、第四項、第六項又は第八項の規定による申告書で新消費税法第四十三条第一項各号に掲げる事項を記載したもの及び新消費税法第四十五条第一項（課税資産の譲渡等についての確定申告）の規定による申告書については、新消費税法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、新消費税法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。
The provisions of Article 45, paragraph (5) and Article 46, paragraph (3) (Return to Receive a Refund) of the New Consumption Tax Act apply where the returns prescribed in those provisions are provided for taxable periods ending on or after the application date.
新消費税法第四十五条第五項及び第四十六条第三項（還付を受けるための申告）の規定は、適用日以後に終了する課税期間に係るこれらの規定に規定する申告書を提供する場合について適用する。