Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators
第十条（小規模事業者に係る資産の譲渡等の時期の特例に関する経過措置）
The provisions of Article 40, paragraph (1) apply to the amount of accounts receivable, etc. prescribed in item (i) of that paragraph relating to transfers, etc. of assets made on or after the application date by an individual business operator prescribed in that paragraph, and to the amount of accounts payable, etc. prescribed in item (ii) of that paragraph relating to taxable purchases made on or after the application date by that individual business operator.
accounts receivable, etc.machine translation
「売掛金等」
In Article 40, paragraph (1), item (i), accounts receivable and other claims arising from an individual business operator's transfers, etc. of assets (資産の譲渡等).
Short name set inArticle 40, paragraph (1), item (i)· applies only in this item
accounts payable, etc.machine translation
「買掛金等」
In Article 40, paragraph (1), item (ii), the accounts payable and other debts for taxable purchases (課税仕入れ) that an individual business operator (個人事業者) has on the day before the first day of a taxable period, compared at the start and the end of the time it used the special rule of Article 18, paragraph (1) of the Consumption Tax Act.
Short name set inArticle 40, paragraph (1), item (ii)· applies only in this item
application datemachine translation
「適用日」
In the supplementary provisions (附則) of this Order as enacted in 1988, 1 April 1989, from which charges for a specified continuing supply, etc. (特定継続供給等) are divided by month between the periods before and after it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)