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Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.

第十九条(国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置)

The provisions of Article 75, paragraphs (3) through (7) apply to the specified income prescribed in those provisions that is received on or after the application date.

第七十五条第三項から第七項までの規定は、適用日以後に受け入れるこれらの規定に規定する特定収入について適用する。

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