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, 2023; 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、令和五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 6, paragraph (9) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 6-2, paragraph (1), item (v) and paragraph (2) of that Regulation, the provisions amending Article 7, paragraph (1) of that Regulation, the provisions amending each of the items of Article 10, paragraph (1) and Article 10, paragraph (3), item (iii), Article 10-2, paragraph (8), item (iv), and Article 10-3, paragraph (1), item (iii) of that Regulation, the provisions amending Article 10-8 of that Regulation, and the provisions amending Article 10-9 of that Regulation: May 1, 2023;
第一条中消費税法施行規則第六条第九項の改正規定、同令第六条の二第一項第五号及び第二項の改正規定、同令第七条第一項の改正規定、同令第十条第一項各号及び第三項第三号、第十条の二第八項第四号並びに第十条の三第一項第三号の改正規定、同令第十条の八の改正規定並びに同令第十条の九の改正規定 令和五年五月一日
the provisions of Article 3: October 1, 2023.
第三条の規定 令和五年十月一日
Supplementary Provisions, Article 2Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Import Permits, etc.
第二条（輸入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 27, paragraph (7) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply where an authorized importer prescribed in Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, on or after the date of enforcement of this Ministerial Order, receives import permission under the provisions of Article 67 of the Customs Act (Act No. 61 of 1954) for goods covered by a special return prescribed in Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, and Article 27, paragraph (6) of the New Regulation is applied to the taking of those goods from a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act.
第一条の規定による改正後の消費税法施行規則（以下「新規則」という。）第二十七条第七項の規定は、この省令の施行の日以後に消費税法施行令第七十一条第三項に規定する特例輸入者が関税法（昭和二十九年法律第六十一号）第六十七条の規定による輸入の許可を受ける同項に規定する特例申告貨物の消費税法第二条第一項第二号に規定する保税地域からの引取りにつき新規則第二十七条第六項の規定を適用する場合について適用する。
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 16 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)