Supplementary Provisions, Article 7Transitional Measures Concerning Tax Rates, etc. in the Case of Receiving Special Provisions on the Time of Transfers on Deferred Payment Terms of Assets That Give Rise to Timber Income or Capital Gains of Individual Business Operators
第七条（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡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 an individual business operator under Article 36, 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 transfer on deferred payment terms prescribed in that paragraph made during the period from April 1, 2014 to the day preceding the Effective Date, if there is an installment relating to that transfer on deferred payment terms whose due date for payment arrives on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that installment.
消費税法施行令第三十六条第一項の個人事業者が、平成二十六年四月一日から施行日の前日までの間に行った同項に規定する延払条件付譲渡につき同項の規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等に係る消費税については、旧法第二十九条に規定する税率による。
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
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)
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)