Supplementary Provisions, Article 12Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
第十二条(課税資産の譲渡等についての中間申告等に関する経過措置)
Where, in a taxable period prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, that ends on or after the Effective Date, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to these Supplementary Provisions is made, the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as so applied, are applied by deeming the phrase "Articles 15 through 16-3 of the Supplementary Provisions" in that paragraph to be replaced with "Articles 15 through 16-3 of the Supplementary Provisions or the provisions of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014)".
施行日以後に終了する改正法附則第十六条第一項において読み替えて準用する改正法附則第十三条第二項に規定する課税期間においてこの附則の規定により旧法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合には、同項中「第十六条の三までの規定」とあるのは、「第十六条の三までの規定若しくは消費税法施行令の一部を改正する政令(平成二十六年政令第三百十七号)附則の規定」として、同項の規定を適用する。
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 317 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 3 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)