3 articles

Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Ministerial Order comes into effect as of April 1, 2022; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:

この省令は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending Article 14 (including its heading) of the Regulation for Enforcement of the Consumption Tax Act in Article 1 and the provisions amending Article 23-4, paragraph (1) of that Regulation: January 1, 2023;

第一条中消費税法施行規則第十四条（見出しを含む。）の改正規定及び同令第二十三条の四第一項の改正規定　令和五年一月一日

the provisions amending Article 1 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 2 of that Regulation, the provisions amending Article 6 (including its heading) of that Regulation, the provisions amending Article 6-2 of that Regulation, the provisions amending Article 6-3 of that Regulation, the provisions amending Article 7 (including its heading) of that Regulation (excluding the part deleting "(Ministry of Finance Order No. 43 of 1998)" in paragraph (2) of that Article), the provisions amending Article 7-2 of that Regulation, the provisions amending Article 8, paragraph (3) of that Regulation, and the provisions amending Article 10-8, paragraph (3), item (i) of that Regulation, and the provisions of Article 5 of the Supplementary Provisions: April 1, 2023.

第一条中消費税法施行規則第一条の改正規定、同令第二条の改正規定、同令第六条（見出しを含む。）の改正規定、同令第六条の二の改正規定、同令第六条の三の改正規定、同令第七条（見出しを含む。）の改正規定（同条第二項中「（平成十年大蔵省令第四十三号）」を削る部分を除く。）、同令第七条の二の改正規定、同令第八条第三項の改正規定及び同令第十条の八第三項第一号の改正規定並びに附則第五条の規定　令和五年四月一日

Supplementary Provisions, Article 2Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Export Permits, etc.

第二条（輸出許可書等に係る電磁的記録の保存に関する経過措置）

The provisions of Article 5, paragraph (4) and Article 16, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") apply to the electronic or magnetic records prescribed in Article 5, paragraph (4) or Article 16, paragraph (4) of the New Regulation relating to a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, or a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of that Act or an export of assets prescribed in paragraph (2) of that Article, conducted on or after the date of enforcement of this Ministerial Order by a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act.

第一条の規定による改正後の消費税法施行規則（以下この条において「新規則」という。）第五条第四項及び第十六条第四項の規定は、この省令の施行の日以後に消費税法第二条第一項第四号に規定する事業者が行う同項第九号に規定する課税資産の譲渡等又は同法第三十一条第一項に規定する非課税資産の譲渡等若しくは同条第二項に規定する資産の輸出に係る新規則第五条第四項又は第十六条第四項に規定する電磁的記録について適用する。

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）

During the period in which a national pension handbook (meaning the national pension handbook prescribed in Article 13, paragraph (1) of the National Pension Act (Act No. 141 of 1959) prior to amendment by the provisions of Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020)) is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Ministerial Order on the Arrangement of Ministerial Orders Related to the Ministry of Health, Labour and Welfare upon the Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Order of the Ministry of Health, Labour and Welfare No. 115 of 2021), to be a document prescribed in that paragraph, with respect to the application of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase "any of the following documents of that individual" in item (i) of that paragraph is deemed to be replaced with "any of the following documents of that individual or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020)", and the phrase "(h), or (i) of the preceding item" in item (ii) of that paragraph with "(h) or (i) of the preceding item, or the national pension handbook prescribed in Article 13, paragraph (1) of the National Pension Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System".

国民年金手帳（年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳をいう。）が年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う厚生労働省関係省令の整備に関する省令（令和三年厚生労働省令第百十五号）附則第六条第一項の規定により同項に規定する書類とみなされる間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号中「いずれかの書類」とあるのは「いずれかの書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条（国民年金法の一部改正）の規定による改正前の国民年金法第十三条第一項（国民年金手帳）に規定する国民年金手帳」と、同項第二号中「又はリに掲げるいずれかの書類」とあるのは「若しくはリに掲げるいずれかの書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律第二条の規定による改正前の国民年金法第十三条第一項に規定する国民年金手帳」とする。

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Supplementary Provisions