Supplementary Provisions

附　則

This Cabinet Order comes into effect on the date of enforcement of the Act Partially Amending the Act on Specified Commercial Transactions and the Installment Sales Act (Act No. 74 of 2008) (referred to as the "Effective Date" in the following paragraph).

この政令は、特定商取引に関する法律及び割賦販売法の一部を改正する法律（平成二十年法律第七十四号）の施行の日（次項において「施行日」という。）から施行する。

The provisions of Article 10, paragraph (3), item (ix) of the Order for Enforcement of the Consumption Tax Act after the amendment apply to the provision of services set out in that item that a business operator performs pursuant to a contract concluded on or after the Effective Date, and the provisions then in force continue to govern the provision of services set out in Article 10, paragraph (3), item (ix) of the Order for Enforcement of the Consumption Tax Act prior to the amendment that a business operator performs pursuant to a contract concluded before the Effective Date.

改正後の消費税法施行令第十条第三項第九号の規定は、事業者が施行日以後に締結する契約に基づき行う同号に掲げる役務の提供について適用し、事業者が施行日前に締結した契約に基づき行う改正前の消費税法施行令第十条第三項第九号に掲げる役務の提供については、なお従前の例による。

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Supplementary Provisions