Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.
第十五条（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, paragraph (4) of the New Order apply to specified income prescribed in paragraph (3) of that Article that is received on or after the application date, and the provisions then in force continue to govern specified income prescribed in Article 75, paragraph (3) of the Former Order that was received before the application date.
新令第七十五条第四項の規定は、適用日以後に受け入れる同条第三項に規定する特定収入について適用し、適用日前に受け入れた旧令第七十五条第三項に規定する特定収入については、なお従前の例による。
specified incomemachine translation
「特定収入」
Specified income as referred to in Article 60, paragraph (4) of the Consumption Tax Act: income of the State or a local government (where it runs a business in a special account), a corporation listed in Appended Table 3 of that Act, a public interest trust trustee (公益信託受託事業者) or an association or foundation without legal personality (人格のない社団等) other than consideration for transfers, etc. of assets (資産の譲渡等), apart from income a Cabinet Order (政令) excludes.
Short name set inArticle 75, paragraph (3)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 341 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 341 of 1995 amended it.
Short name set inSupplementary Provisions, Article 11, paragraph (1)