Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成三十一年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: July 1, 2019;
次に掲げる規定 令和元年七月一日
Omitted
略
the provisions of Article 6 amending Article 8 of the Consumption Tax Act and the provisions amending the table in Appended Table 3, item (i) of that Act, and the provisions of Article 24 of the Supplementary Provisions;
第六条中消費税法第八条の改正規定及び同法別表第三第一号の表の改正規定並びに附則第二十四条の規定
Omitted
略
the following provisions: October 1, 2019;
次に掲げる規定 令和元年十月一日
the provisions of Article 6 adding two paragraphs after Article 30, paragraph (9) of the Consumption Tax Act (limited to the part pertaining to paragraph (10)), and the provisions of Article 25, paragraph (1) of the Supplementary Provisions;
第六条中消費税法第三十条第九項の次に二項を加える改正規定（第十項に係る部分に限る。）及び附則第二十五条第一項の規定
Supplementary Provisions, Article 24Transitional Measures Concerning Notification of Temporary Sales Outlets in Port Facilities
第二十四条（港湾施設臨時販売場の届出に関する経過措置）
In the case where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in the following Article) that has received the approval under Article 8, paragraph (9) of the Consumption Tax Act prior to amendment by the provisions of Article 6 (hereinafter in this Article referred to as the "Former Consumption Tax Act") has submitted the written notification under Article 8, paragraph (8) of the Former Consumption Tax Act before July 1, 2019, the provisions then in force continue to govern the application of that paragraph.
第六条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第八条第九項の承認を受けた事業者（消費税法第二条第一項第四号に規定する事業者をいう。次条において同じ。）が、令和元年七月一日前に旧消費税法第八条第八項の規定による届出書を提出した場合における同項の規定の適用については、なお従前の例による。
Supplementary Provisions, Article 25Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases
第二十五条（仕入れに係る消費税額の控除に関する経過措置）
The provisions of Article 30, paragraph (10) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2019, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day.
第六条の規定による改正後の消費税法（次項において「新消費税法」という。）第三十条第十項の規定は、令和元年十月一日以後に国内において事業者が行う課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
The provisions of Article 30, paragraph (11) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date.
新消費税法第三十条第十一項の規定は、施行日以後に国内において事業者が行う課税仕入れについて適用し、施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
Supplementary Provisions, Article 115Transitional Measures Concerning Penal Provisions
第百十五条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 116Delegation to Cabinet Order
第百十六条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。