Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2022.
この政令は、令和四年四月一日から施行する。
Supplementary Provisions, Article 65Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
第六十五条（消費税法施行令の一部改正に伴う経過措置）
For a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article) that includes the last day of a consolidated business year that began before the Effective Date (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; the same applies hereinafter in this Article) (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the former Corporation Tax Act began before the Effective Date), the provisions of Article 63-2 of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 8, which apply with terms replaced pursuant to Article 3 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 114 of 2020), remain in force.
施行日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）（旧法人税法第二条第十二号の七に規定する連結子法人の同項に規定する連結親法人事業年度が施行日前に開始した連結事業年度を含む。）終了の日の属する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）については、消費税法施行令等の一部を改正する政令（令和二年政令第百十四号）附則第三条の規定により読み替えて適用される第八条の規定による改正前の消費税法施行令第六十三条の二の規定は、なおその効力を有する。
Supplementary Provisions, Article 68Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc.
第六十八条（消費税法施行令等の一部を改正する政令の一部改正に伴う経過措置）
For a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article) that includes the last day of a consolidated business year that began before the Effective Date (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; the same applies hereinafter in this Article) (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the former Corporation Tax Act began before the Effective Date), the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. prior to amendment by the provisions of Article 21 remain in force.
施行日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）（旧法人税法第二条第十二号の七に規定する連結子法人の同項に規定する連結親法人事業年度が施行日前に開始した連結事業年度を含む。）終了の日の属する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）については、第二十一条の規定による改正前の消費税法施行令等の一部を改正する政令附則第六条第三項の規定は、なおその効力を有する。
consolidated business yearmachine translation
「連結事業年度」
In Article 65 of the supplementary provisions (附則) of Cabinet Order No. 207 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act in the earlier wording that those supplementary provisions call the former Corporation Tax Act (旧法人税法).
Defined inSupplementary Provisions, Article 65, paragraph (1)· applies only in this article
consolidated business yearmachine translation
「連結事業年度」
In Article 68 of the supplementary provisions (附則) of Cabinet Order No. 207 of 2020, a consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act in the earlier wording that those supplementary provisions call the former Corporation Tax Act (旧法人税法).
Defined inSupplementary Provisions, Article 68, paragraph (1)· applies only in this article