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。
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)
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