Supplementary Provisions, Article 12Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
第十二条（課税資産の譲渡等についての中間申告等に関する経過措置）
Where a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to the provisions of these Supplementary Provisions is made in a taxable period prescribed in Article 21, paragraph (3) of the Supplementary Provisions of the Amending Act that ends on or after the application date, the provisions of that paragraph apply with the phrase "the provisions of these Supplementary Provisions" in that paragraph deemed to be replaced with "the provisions of these Supplementary Provisions or the provisions of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 341 of 1995)".
application datemachine translation
「適用日」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, 1 April 1997, the date from which Article 5 of the Order for Enforcement of the Consumption Tax Act as amended by that Order applies to taxable purchases made in Japan and to assets taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, short name for Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)