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 Article 6 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 Article 25 of the Consumption Tax Act before amendment by the provisions of Article 6.