Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments
第十三条（国又は地方公共団体に準ずる法人に対する特例に関する経過措置）
Where, for a taxable transfer, etc. of assets made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period (meaning a taxable period prescribed in Article 19 of that Act; the same applies in paragraph (3)) in which the consideration for that taxable transfer, etc. of assets is to be collected falls on or after the Effective Date, the consumption tax on that taxable transfer, etc. of assets is at the tax rate prescribed in Article 29 of the Former Act.
The provisions of Article 5, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where, for a taxable purchase made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to that taxable purchase.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が施行日以後であるときは、当該課税仕入れに係る新法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
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)
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
Defined 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)
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)
taxable periodmachine translation
「課税期間」
In Article 13 of the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, a taxable period under Article 19 of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 13, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 13, paragraph (3)