Supplementary Provisions
附 則
This Ministerial Order comes into effect as of April 1, 2014.
この省令は、平成二十六年四月一日から施行する。
The provisions of Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003) as amended by the provisions of Article 2 apply to a taxable transfer, etc. of assets made on or after the date of enforcement of this Ministerial Order (hereinafter in this paragraph referred to as the "Effective Date") by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act) (excluding a taxable transfer, etc. of assets at the former rate (meaning a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; hereinafter the same applies in this paragraph) to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), or the provisions of Article 5, paragraphs (1) through (3) or the main clause of paragraph (4), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 13, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013), have been applied; hereinafter the same applies in this paragraph)), and the provisions then in force continue to govern a taxable transfer, etc. of assets made before the Effective Date and a taxable transfer, etc. of assets at the former rate made on or after the Effective Date.
第二条の規定による改正後の消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第三項の規定は、事業者（消費税法第二条第一項第四号に規定する事業者をいう。）がこの省令の施行の日（以下この項において「施行日」という。）以後に行った課税資産の譲渡等（旧税率適用課税資産の譲渡等（社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第五条第一項から第三項まで、第四項本文若しくは第五項本文、第六条第一項、第七条第一項、第八条第一項若しくは第十四条第一項の規定又は消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則第五条第一項から第三項まで若しくは第四項本文、第六条第一項、第七条第一項、第八条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この項において同じ。）をいう。以下この項において同じ。）を除く。）について適用し、施行日前に行った課税資産の譲渡等及び施行日以後に行った旧税率適用課税資産の譲渡等については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 6 of 2013, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this paragraph
taxable transfer, etc. of assets at the former ratemachine translation
「旧税率適用課税資産の譲渡等」
A taxable transfer, etc. of assets (課税資産の譲渡等) to which the transitional rules keeping the former tax rate applied: Article 5, paragraphs (1) to (3) and the main clauses of paragraphs (4) and (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012), or the matching provisions of the supplementary provisions of Cabinet Order No. 56 of 2013.
Defined inSupplementary Provisions, paragraph (2)· applies only in this paragraph
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that Article 6, paragraph (1) of that Act exempts from consumption tax.
Defined inSupplementary Provisions, paragraph (2)· applies only in this paragraph