Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc.
第五条（合併があった場合の納税義務の免除の特例等に関する経過措置）
The calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning during the period from October 1, 2015 to March 31, 2016 follows the example of the provisions of Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act.
平成二十七年十月一日から平成二十八年三月三十一日までの間に開始する課税期間に係る新法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、改正法附則第三十六条第二項の規定の例による。
The provisions of the preceding paragraph apply mutatis mutandis to the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning on or after April 1, 2016. In this case, the phrase "the Amending Act" in the preceding paragraph is deemed to be replaced with "the Amending Act as applied mutatis mutandis pursuant to Article 48, paragraph (2) of the Supplementary Provisions of the Amending Act".
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 4, paragraph (1)