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Supplementary Provisions, Article 2Transitional Measures Concerning Taxable Sales in the Specified Period of an Own-assets Business Operator, etc.

第二条(固有事業者等に係る特定期間の課税売上高に関する経過措置)

The provisions of Article 27, paragraph (2), item (i) and paragraph (3), item (ii) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the own-assets business year, etc. (meaning the own-assets business year, etc. prescribed in Article 27, paragraph (2), item (i) of the New Order; the same applies hereinafter in this Article) of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Consumption Tax Act; the same applies hereinafter) that commences on or after January 1, 2013, and the provisions then in force continue to govern the own-assets business year, etc. of that own-assets business operator that commenced before that date.

改正後の消費税法施行令(以下「新令」という。)第二十七条第二項第一号及び第三項第二号の規定は、平成二十五年一月一日以後に開始する固有事業者(消費税法第十五条第四項に規定する固有事業者をいう。以下同じ。)の固有事業年度等(新令第二十七条第二項第一号に規定する固有事業年度等をいう。以下この条において同じ。)について適用し、同日前に開始した当該固有事業者の固有事業年度等については、なお従前の例による。

The provisions of Article 28, paragraph (3), item (i) of the New Order apply to the business year of a trustee business operator referred to in that item that commences during the own-assets business year, etc. of an own-assets business operator prescribed in that item that commences on or after January 1, 2013, and the provisions then in force continue to govern the business year of that trustee business operator that commenced during the own-assets business year, etc. of that own-assets business operator that commenced before that date.

新令第二十八条第三項第一号の規定は、平成二十五年一月一日以後に開始する同号に規定する固有事業者の固有事業年度等中に開始する同号の受託事業者の事業年度について適用し、同日前に開始した当該固有事業者の固有事業年度等中に開始した当該受託事業者の事業年度については、なお従前の例による。

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