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Supplementary Provisions, Article 32Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act

第三十二条(消費税法の一部改正に伴う経過措置)

The provisions of Article 25 of the Consumption Tax Act as amended by the provisions of apply to a change, on or after the Effective Date, of the place for tax payment of consumption tax on transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a change, before the Effective Date, of the place for tax payment of consumption tax on transfers, etc. of assets and specified purchases prescribed in before amendment by the provisions of .

の規定による改正後の消費税法第二十五条の規定は、施行日以後の同条に規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動について適用し、施行日前のの規定による改正前のに規定する資産の譲渡等及び特定仕入れに係る消費税の納税地の異動については、なお従前の例による。

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