Supplementary Provisions
附 則
This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions adding one Article after Article 11, the provisions amending Article 26, paragraph (1), item (i), (f), and the provisions amending Article 30, paragraph (1), item (iv) come into effect as of January 1, 2012, and the provisions amending Article 22 and the provisions of the following paragraph come into effect as of April 1 of the same year.
この省令は、公布の日から施行する。ただし、第十一条の次に一条を加える改正規定、第二十六条第一項第一号ヘの改正規定及び第三十条第一項第四号の改正規定は平成二十四年一月一日から、第二十二条の改正規定及び次項の規定は同年四月一日から施行する。
The provisions of Article 22, paragraph (3) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter in this paragraph referred to as the "New Regulation") apply to a return prescribed in Article 22, paragraph (2) of the New Regulation that states the shortfall set out in Article 45, paragraph (1), item (v) of the Consumption Tax Act and that is submitted on or after April 1, 2012.
改正後の消費税法施行規則（以下この項において「新規則」という。）第二十二条第三項の規定は、平成二十四年四月一日以後に提出する消費税法第四十五条第一項第五号に掲げる不足額の記載のある新規則第二十二条第二項に規定する申告書について適用する。
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 34 of 2011.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this paragraph