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Supplementary Provisions, Article 21Adjustment Provisions Accompanying the Partial Amendment of the Consumption Tax Act

第二十一条(消費税法の一部改正に伴う調整規定)

In the case where the date on which the provisions set forth in Article 1, item (xi) of the Supplementary Provisions come into effect is before October 1, 2023, in the provisions of amending , (b) of the Consumption Tax Act, the phrase ", (b)" is deemed to be replaced with ", (b)".

附則第一条第十一号に掲げる規定の施行の日が令和五年十月一日前である場合には、のうちロの改正規定中「ロ」とあるのは、「ロ」とする。

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