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Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act

第十九条(消費税法の一部改正に伴う経過措置)

The provisions of Article 8, paragraphs (1) through (4), (6) and (8) of the Consumption Tax Act as amended by the provisions of (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after April 1, 2023, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.

の規定による改正後の消費税法(以下この条において「新消費税法」という。)第八条第一項から第四項まで、第六項及び第八項の規定は、令和五年四月一日以後に行われる課税資産の譲渡等(消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この項において同じ。)について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。

The provisions of Article 21, paragraphs (1) and (2) of the New Consumption Tax Act apply to a change, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a change, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under before amendment by the provisions of (referred to as the "Former Consumption Tax Act" in the following paragraph).

新消費税法第二十一条第一項及び第二項の規定は、令和五年一月一日以後の同条第一項又は第二項の規定によるこれらの規定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変更について適用し、同日前のの規定による改正前の消費税法(次項において「旧消費税法」という。)の規定によるこれらの規定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変更については、なお従前の例による。

The provisions of Article 25 of the New Consumption Tax Act apply to a relocation, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a relocation, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in of the Former Consumption Tax Act.

新消費税法第二十五条の規定は、令和五年一月一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、同日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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