Supplementary Provisions, Article 2Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二条(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 as amended by the provisions of Article 2 (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 15 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" up to and including Article 16-2 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) made by a business operator in Japan on or after the Effective Date, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) on or after the Effective 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 Effective Date, taxable purchases made by a business operator in Japan before the Effective Date, and taxable goods taken out of a bonded area before the Effective Date.
この附則に別段の定めがあるものを除き、第二条の規定による改正後の消費税法(以下附則第十四条までにおいて「新消費税法」という。)の規定は、この法律の施行の日(以下附則第十六条の二までにおいて「施行日」という。)以後に国内において事業者(消費税法第二条第一項第四号に規定する事業者をいう。以下附則第十六条の二までにおいて同じ。)が行う資産の譲渡等(同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第十五条において同じ。)及び施行日以後に国内において事業者が行う課税仕入れ(同項第十二号に規定する課税仕入れをいう。以下附則第十六条までにおいて同じ。)並びに施行日以後に保税地域(同項第二号に規定する保税地域をいう。以下附則第十六条までにおいて同じ。)から引き取られる課税貨物(同項第十一号に規定する課税貨物をいう。以下附則第十六条までにおいて同じ。)に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。