Supplementary Provisions, Article 6Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfers, etc. of Assets Relating to Long-Term Installment Sales, etc. Accounted for by the Lease Installment-Payment Standard Method
第六条（リース延払基準の方法により経理した場合の長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置）
Where a business operator under Article 32-2, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a long-term installment sale, etc. prescribed in that paragraph made before the Effective Date, if there is a portion relating to the amount of lease transfer installment revenue prescribed in Article 32-2, paragraph (2) of the Order for Enforcement of the Consumption Tax Act with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the Effective Date, the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer installment revenue is at the rate prescribed in Article 29 of the Former Act.
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
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)
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 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)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 5, paragraph (4), Article 6, paragraph (1) and Article 8, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 5, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 8, paragraph (1)