Supplementary Provisions

附　則

This Ministerial Order comes into effect as of October 1, 1991.

この省令は、平成三年十月一日から施行する。

The matters specified by Ministry of Finance Order prescribed in Article 3, paragraph (4) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 201 of 1991; hereinafter referred to as the "Amending Order") are the following:

消費税法施行令の一部を改正する政令（平成三年政令第二百一号。以下「改正令」という。）附則第三条第四項に規定する大蔵省令で定める事項は、次に掲げる事項とする。

the content of the business carried on by the notifier;

届出者が行う事業の内容

a statement that the notifier is a business operator that intends to be subject to the application of the provisions of Article 3, paragraph (2) or (3) of the Supplementary Provisions of the Amending Order;

届出者が改正令附則第三条第二項又は第三項の規定の適用を受けようとする事業者である旨

the date of the first day of the taxable period for which the notifier intends to cease to be subject to the application of the provisions of Article 9, paragraph (4) of the Consumption Tax Act as amended by the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991) (hereinafter referred to as the "New Act").

消費税法の一部を改正する法律（平成三年法律第七十三号）による改正後の消費税法（以下「新法」という。）第九条第四項の規定の適用を受けることをやめようとする課税期間の初日の年月日

The matters specified by Ministry of Finance Order prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Amending Order are the following:

改正令附則第六条第四項に規定する大蔵省令で定める事項は、次に掲げる事項とする。

a statement that the notifier is a business operator that intends to be subject to the application of the provisions of Article 6, paragraph (2) or (3) of the Supplementary Provisions of the Amending Order;

届出者が改正令附則第六条第二項又は第三項の規定の適用を受けようとする事業者である旨

the date of the first day of the taxable period for which the notifier intends to cease to be subject to the application of the provisions of Article 37, paragraph (1) of the New Act.

新法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の初日の年月日

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Supplementary Provisions