Supplementary Provisions, Article 4Transitional Measures Concerning Books, etc. Sold by Subscription
第四条（予約販売に係る書籍等に関する経過措置）
Where, with respect to books or other goods transferred under a contract concluded before the date of enforcement of the Act (hereinafter referred to as the "Effective Date") that promises periodic and continuous supply to unspecified and numerous persons, all or part of the consideration for that transfer stipulated in that contract has been received before the application date, and the transfer of the books or other goods relating to the receipt of that consideration is made on or after the application date, consumption tax is not imposed on the portion of the taxable transfer, etc. of assets relating to those books or other goods that relates to the consideration so received.
Where a newspaper or magazine that is issued periodically to unspecified and numerous persons at intervals of a week, a month or any other fixed period, for which the issuer designates the sale date, and whose designated date is before the application date, is transferred on or after the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to that newspaper or magazine.
不特定かつ多数の者に週、月その他の一定の期間を周期として定期的に発行される新聞又は雑誌で、その発行する者が発売する日を指定するもののうちその指定する日が適用日前であるものの譲渡が適用日以後に行われる場合には、当該新聞又は雑誌に係る課税資産の譲渡等については、消費税を課さない。
Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods carried out by presenting the content of the goods, the sales price and other conditions to unspecified and numerous persons, receiving offers for sales contracts by mail, telephone or other methods, and following the conditions so presented, and excluding sales relating to the contracts prescribed in paragraph (1)) has presented those conditions, or has completed preparations to present them, before the Effective Date, and sells goods on or after the application date in accordance with the conditions so presented, in response to offers received before the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to those goods.
Where a business operator acquires books, newspapers or other goods relating to a taxable transfer, etc. of assets to which any of the preceding three paragraphs has applied, it is deemed to have acquired those books, newspapers or other goods before the application date.
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)
the Effective Datemachine translation
「施行日」
The day the Consumption Tax Act (Act No. 108 of 1988) came into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)