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Supplementary Provisions, Article 7Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act

第七条(消費税法の一部改正に伴う経過措置の原則)

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment by the provisions of (hereinafter referred to as the "New Consumption Tax Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after April 1, 1997 (hereinafter referred to as the "application date"), on taxable purchases made by a business operator in Japan on or after the application date, and on foreign goods taken out of a bonded area on or after the application date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the application date, on taxable purchases made by a business operator in Japan before the application date, and on foreign goods taken out of a bonded area before the application date.

この附則に別段の定めがあるものを除き、の規定による改正後の消費税法(以下「新消費税法」という。)の規定は、平成九年四月一日(以下「適用日」という。)以後に国内において事業者が行う資産の譲渡等及び適用日以後に国内において事業者が行う課税仕入れ並びに適用日以後に保税地域から引き取られる外国貨物に係る消費税について適用し、適用日前に国内において事業者が行った資産の譲渡等及び適用日前に国内において事業者が行った課税仕入れ並びに適用日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。

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