Supplementary Provisions, Article 3Transitional Measures on the Scope, etc. of Identity Verification Documents
第三条（本人確認書類の範囲等に関する経過措置）
The provisions of Article 15-4, paragraph (1), item (i), (h) and item (ii) of the New Regulation apply to taxable purchases (meaning taxable purchases prescribed in Article 30, paragraph (11) of the Consumption Tax Act; hereinafter the same applies in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act; hereinafter the same applies in this Article) on or after October 1, 2021, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that date.
新規則第十五条の四第一項第一号チ及び第二号の規定は、令和三年十月一日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）が行う課税仕入れ（同法第三十条第十一項に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
New Regulationmachine translation
「新規則」
The Regulation for Enforcement of the Consumption Tax Act as amended by Article 1 of Ministry of Finance Order No. 18 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase (課税仕入れ) as Article 30, paragraph (11) of the Consumption Tax Act refers to it: a taxable purchase of gold or platinum bullion, for which a business operator must keep the other party's identity documents (本人確認書類) to deduct the tax on it.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article