Supplementary Provisions
附 則
This Cabinet Order comes into effect on April 1, 2000.
この政令は、平成十二年四月一日から施行する。
The provisions of Article 10, paragraph (3), item (vi) and Article 48, paragraph (6) of the Order for Enforcement of the Consumption Tax Act after the amendment apply to national government bonds, etc. prescribed in Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act that are redeemed in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has filed a written notification under item (iii) or (iv) of paragraph (1) of that Article, the taxable period prescribed in that paragraph on the assumption that the written notification had not been filed); the same applies hereinafter) commencing on or after April 1, 2000, and the provisions then in force continue to govern national government bonds, etc. prescribed in Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act that were redeemed in a taxable period that commenced before that date.
改正後の消費税法施行令第十条第三項第六号及び第四十八条第六項の規定は、平成十二年四月一日以後に開始する課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号又は第四号の規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下同じ。）において償還される消費税法施行令第一条第二項第四号に規定する国債等について適用し、同日前に開始した課税期間において償還された同号に規定する国債等については、なお従前の例による。
national government bonds, etc.machine translation
「国債等」
Throughout this Order, the securities and bonds listed in Article 2, paragraph (1), items (i) to (v) of the Financial Instruments and Exchange Act, investment corporation bonds under item (xi) of that paragraph, similar foreign securities and bonds (including those whose ownership is fixed by entries in transfer account books under the Act on Book-Entry Transfer of Corporate Bonds and Shares), and registered national government bonds (登録国債).
Defined inArticle 1, paragraph (2), item (iv)· applies throughout the law
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 147 of 2000, a taxable period under Article 19 of the Consumption Tax Act, counted, for a business operator that has notified a shortened period under paragraph (1), item (iii) or (iv) of that Article, as if it had not.
Defined inSupplementary Provisions, paragraph (2)