Supplementary Provisions, Article 46Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act Accompanying the Enforcement of the 2023 Amendment Provisions
第四十六条（五年改正規定の施行に伴う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 New Consumption Tax Act apply to consumption tax on transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date, taxable purchases that a business operator makes in Japan on or after the 2023 Effective Date, and taxable goods taken out of a bonded area on or after the 2023 Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets that a business operator made in Japan before the 2023 Effective Date, taxable purchases that a business operator made in Japan before the 2023 Effective Date, and taxable goods taken out of a bonded area before the 2023 Effective Date.
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 9, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began on or before the 2023 Effective Date.
この附則に別段の定めがあるものを除き、新消費税法第九条第一項の規定は、五年施行日後に開始する課税期間について適用し、五年施行日以前に開始した課税期間については、なお従前の例による。