Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments
第十三条（国又は地方公共団体に準ずる法人に対する特例に関する経過措置）
Where a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act that is subject to the application of that paragraph has made taxable transfers, etc. of assets before the application date, if the last day of the taxable period in which the consideration for those taxable transfers, etc. of assets is to be received is on or after the application date, the consumption tax on those taxable transfers, etc. of assets is at the rate prescribed in Article 29 of the Former Act.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧法第二十九条に規定する税率による。
The provisions of Article 5, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act that is subject to the application of that paragraph has made taxable purchases before the application date, if the last day of the taxable period in which the expense of those taxable purchases is to be paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to those taxable purchases.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が適用日以後であるときは、当該課税仕入れに係る新法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
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)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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)