Supplementary Provisions, Article 10Transitional Measures Concerning Taxable Sales Ratio, etc.
第十条（課税売上割合等に関する経過措置）
Where a business operator, with regard to a taxable transfer, etc. of assets made in Japan before the Effective Date, makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act on or after the Effective Date, the provisions then in force continue to govern the calculation of the amounts set out in Article 48, paragraph (1), item (ii), Article 53, paragraph (3), item (ii) and Article 57, paragraph (5), item (vi) of the New Order that relate to that refund, etc. of consideration for sales.
事業者が、施行日前に国内において行った課税資産の譲渡等につき、施行日以後に新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新令第四十八条第一項第二号、第五十三条第三項第二号及び第五十七条第五項第六号に掲げる金額の計算については、なお従前の例による。
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 56 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2014, the date from which the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 56 of 2013 applies under Article 2 of its supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 2 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws.
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. 56 of 2013, 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)