Supplementary Provisions, Article 4
第四条
The provisions of Article 15, paragraph (2) of the New Regulation apply to a written notification submitted under the provisions of that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written notification submitted before that date under the provisions of Article 15, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1.
新規則第十五条第二項の規定は、平成二十九年一月一日以後に同項の規定により提出する届出書について適用し、同日前に第一条の規定による改正前の消費税法施行規則第十五条第二項の規定により提出した届出書については、なお従前の例による。
The provisions of Article 10, paragraph (1) (limited to the part relating to item (i), (a) and item (ii), (a)) and paragraph (3), Article 10-2, paragraph (1) (limited to the part relating to item (i)) and paragraph (6), Article 10-3, Article 10-5, paragraphs (1) and (3), Article 10-6, paragraphs (1) and (3), Article 13, paragraphs (1) and (3), Article 15, paragraph (1), Article 17, paragraphs (1), (2) and (4), Article 17-2, and Article 20-2, paragraphs (1) and (2) of the New Regulation apply to a written notification under Article 8, paragraph (8), Article 19, paragraph (1), item (iii) or (iii)-2 or paragraph (3), or Article 42, paragraph (8) or (9) of the Consumption Tax Act, Article 37, paragraph (1) or (5) of the New Act, Article 18-4, paragraph (5) or (7) of the Order for Enforcement of the Consumption Tax Act, or Article 18-2, paragraph (3), (14), (16) or (17) of the New Order, or a written application under Article 18-4, paragraph (1), Article 47, paragraph (1) or Article 57-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, Article 18-2, paragraph (1) or (8) of the New Order, or Article 37-2, paragraph (2) of the Consumption Tax Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), submitted on or after January 1, 2017, and the provisions then in force continue to govern a written notification under Article 8, paragraph (8), Article 19, paragraph (1), item (iii) or (iii)-2 or paragraph (3), or Article 42, paragraph (8) or (9) of the Consumption Tax Act, Article 37, paragraph (1) or (4) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Amending Act, Article 18-4, paragraph (5) or (7) of the Order for Enforcement of the Consumption Tax Act, or Article 18-2, paragraph (3), (11), (13) or (14) of the Former Order, or a written application under Article 18-4, paragraph (1), Article 47, paragraph (1) or Article 57-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, Article 18-2, paragraph (1) or (7) of the Former Order, or Article 37-2, paragraph (2) of the Consumption Tax Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), submitted before that date.
新規則第十条第一項(第一号イ及び第二号イに係る部分に限る。)及び第三項、第十条の二第一項(第一号に係る部分に限る。)及び第六項、第十条の三、第十条の五第一項及び第三項、第十条の六第一項及び第三項、第十三条第一項及び第三項、第十五条第一項、第十七条第一項、第二項及び第四項、第十七条の二並びに第二十条の二第一項及び第二項の規定は、平成二十九年一月一日以後に提出する消費税法第八条第八項、第十九条第一項第三号若しくは第三号の二若しくは第三項、第四十二条第八項若しくは第九項若しくは新法第三十七条第一項若しくは第五項若しくは消費税法施行令第十八条の四第五項若しくは第七項若しくは新令第十八条の二第三項、第十四項、第十六項若しくは第十七項の届出書又は消費税法施行令第十八条の四第一項、第四十七条第一項若しくは第五十七条の二第三項若しくは新令第十八条の二第一項若しくは第八項若しくは消費税法第三十七条の二第二項(同条第七項において準用する場合を含む。)の申請書について適用し、同日前に提出した同法第八条第八項、第十九条第一項第三号若しくは第三号の二若しくは第三項、第四十二条第八項若しくは第九項若しくは改正法第五条の規定による改正前の消費税法第三十七条第一項若しくは第四項若しくは消費税法施行令第十八条の四第五項若しくは第七項若しくは旧令第十八条の二第三項、第十一項、第十三項若しくは第十四項の届出書又は消費税法施行令第十八条の四第一項、第四十七条第一項若しくは第五十七条の二第三項若しくは旧令第十八条の二第一項若しくは第七項若しくは消費税法第三十七条の二第二項(同条第七項において準用する場合を含む。)の申請書については、なお従前の例による。
Amending Actmachine translation
「改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 20 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Article 1 of the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 148 of 2016.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)
Former Ordermachine translation
「旧令」
The Order for Enforcement of the Consumption Tax Act as it stood before Article 1 of Cabinet Order No. 148 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (2)