Supplementary Provisions, Article 8Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
第八条（小規模事業者に係る資産の譲渡等の時期等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, for taxable transfers, etc. of assets made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
消費税法第十八条第一項の個人事業者が、施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等に係る対価の額を収入した日が施行日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧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 apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where, for taxable purchases made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 of the New Consumption Tax Act relating to those taxable purchases.
消費税法第十八条第一項の個人事業者が、施行日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。