Supplementary Provisions, Article 12Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
第十二条（課税資産の譲渡等についての中間申告等に関する経過措置）
Where, in a taxable period prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act that ends on or after the Effective Date, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to these Supplementary Provisions is made, that paragraph is applied by deeming the phrase "and the following Article of the Supplementary Provisions" in that paragraph to be replaced with "and the following Article of the Supplementary Provisions or the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013)".
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)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
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)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 2 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)