Supplementary Provisions, Article 16-2Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers
第十六条の二（リース譲渡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税率等に関する経過措置）
Where a business operator has made a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act) during the period from the Effective Date to the day preceding the Partial Effective Date, and some of the installments for that lease transfer fall due on or after the Partial Effective Date, the consumption tax on the portion of that lease transfer that is deemed to have been a taxable transfer, etc. of assets made on or after the Partial Effective Date is at the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3.
事業者が、施行日から一部施行日の前日までの間に行った消費税法第十六条第一項に規定するリース譲渡（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項において「三十年改正法」という。）第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び三十年改正法附則第四十四条第二項に規定する旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。）につき、当該リース譲渡に係る賦払金の額で一部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、当該リース譲渡のうち一部施行日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、第三条の規定による改正前の消費税法第二十九条に規定する税率による。
The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (2) of the preceding Article, apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.