Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on August 1, 2002.
この法律は、平成十四年八月一日から施行する。
Supplementary Provisions, Article 33Transitional Measures Accompanying the Partial Amendment, etc. of the Consumption Tax Act
第三十三条（消費税法の一部改正等に伴う経過措置）
The provisions of Article 42, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 8 apply to consumption tax relating to an interim return for which the tax liability is established on or after the effective date, and the provisions then in force continue to govern consumption tax relating to an interim return for which the tax liability was established before the effective date.
第八条の規定による改正後の消費税法第四十二条第二項の規定は、施行日以後に納税義務が成立する中間申告書に係る消費税について適用し、施行日前に納税義務が成立した中間申告書に係る消費税については、なお従前の例による。
The period prescribed in Article 4, paragraph (4) of the Supplementary Provisions that is deemed, pursuant to the provisions of that paragraph, to be a business year of the subsidiary corporation under the transitional measures or the corporation joining during the transitional period prescribed in that paragraph is deemed to be a business year set forth in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act.
附則第四条第四項の規定により同項に規定する経過措置適用子法人又は経過措置期間加入法人の事業年度とみなされる同項に規定する期間については、消費税法第二条第一項第十三号に掲げる事業年度とみなす。
Supplementary Provisions, Article 35Delegation to Cabinet Order
第三十五条（政令への委任）
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。