Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2014; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 18 and the provisions of the following Article: October 1, 2014;
第十八条の改正規定及び次条の規定 平成二十六年十月一日
the provisions amending Article 57 and the provisions of Article 4 of these Supplementary Provisions: April 1, 2015;
第五十七条の改正規定及び附則第四条の規定 平成二十七年四月一日
the provisions amending Article 14, item (viii) (excluding the portion that makes that item item (ix) of that Article): the date of enforcement of the Act Partially Amending the Child Welfare Act (Act No. 47 of 2014);
第十四条第八号の改正規定（同号を同条第九号とする部分を除く。） 児童福祉法の一部を改正する法律（平成二十六年法律第四十七号）の施行の日
the provisions that make Article 14, item (xxiii) item (xxiv) of that Article and shift items (ix) through (xxii) of that Article down by one item each, and the provisions that make item (viii) of that Article item (ix) of that Article, make item (vii) of that Article item (viii) of that Article and add one item after item (vi) of that Article: the date of enforcement of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014);
第十四条第二十三号を同条第二十四号とし、同条第九号から第二十二号までを一号ずつ繰り下げる改正規定及び同条第八号を同条第九号とし、同条第七号を同条第八号とし、同条第六号の次に一号を加える改正規定 難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の施行の日
the provisions amending Article 14-3: the date of enforcement of the Act on Support for Children and Child-rearing (Act No. 65 of 2012).
第十四条の三の改正規定 子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Goods Transferred at Tax-Free Shops, Procedures, etc.
第二条（輸出物品販売場で譲渡する物品の範囲、手続等に関する経過措置）
The provisions of Article 18 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after October 1, 2014, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that date.
改正後の消費税法施行令（以下「新令」という。）第十八条の規定は、平成二十六年十月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この条において同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning the Method of Calculating the Taxable Sales Ratio
第三条（課税売上割合の計算方法に関する経過措置）
The provisions of Article 48, paragraph (5) of the New Order (including where they apply with replaced terms pursuant to Article 53, paragraph (4) of the New Order) apply to transfers of monetary claims (meaning monetary claims set out in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after April 1, 2014, and the provisions then in force continue to govern transfers of monetary claims made before that date.
新令第四十八条第五項（新令第五十三条第四項において読み替えて適用する場合を含む。）の規定は、平成二十六年四月一日以後に行われる金銭債権（消費税法施行令第九条第一項第四号に掲げる金銭債権をいう。以下この条において同じ。）の譲渡について適用し、同日前に行われた金銭債権の譲渡については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
第四条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置）
The provisions of Article 57 of the New Order apply to taxable periods beginning on or after April 1, 2015 (for a business operator prescribed in Article 37, paragraph (1) of the Consumption Tax Act that submitted the written notification under that paragraph before October 1, 2014 (including a business operator deemed to have submitted that written notification before October 1, 2014 pursuant to Article 37-2, paragraph (1) of that Act or Article 57-2 of the Order for Enforcement of the Consumption Tax Act) and to which Article 37, paragraph (6) of the Consumption Tax Act applies for a taxable period beginning on or after April 1, 2015 (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this Article), the day following the last day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in Article 37, paragraph (1) of that Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern taxable periods that began before April 1, 2015.
新令第五十七条の規定は、平成二十七年四月一日（平成二十六年十月一日前に消費税法第三十七条第一項の規定による届出書を提出した同項に規定する事業者（同法第三十七条の二第一項又は消費税法施行令第五十七条の二の規定に基づき平成二十六年十月一日前に当該届出書を提出したものとみなされた事業者を含む。）で平成二十七年四月一日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この条において同じ。）につき同法第三十七条第六項の規定の適用を受けるものについては、同条第一項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の末日の翌日。以下この条において同じ。）以後に開始する課税期間について適用し、平成二十七年四月一日前に開始した課税期間については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 141 of 2014, 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 2, paragraph (1)· applies only in this article
monetary claimmachine translation
「金銭債権」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 141 of 2014, a loan, deposit, account receivable or other monetary claim of the kind listed in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article
taxable periodmachine translation
「課税期間」
In Article 4 of the supplementary provisions (附則) of Cabinet Order No. 141 of 2014, a taxable period under Article 19 of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article