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。
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