Supplementary Provisions, Article 3Transitional Measures on the Scope of Items Similar to Secondhand Goods
第三条（古物に準ずるものの範囲に関する経過措置）
The provisions of Article 15-3 of the New Regulation apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) 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 item (iv) of that paragraph; hereinafter the same applies in this Article and Article 5 of the Supplementary Provisions) on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that date.
新規則第十五条の三の規定は、附則第一条第四号に定める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。以下この条及び附則第五条において同じ。）が行う課税仕入れ（同項第十二号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。
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 as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions and supplies exempt from consumption tax under that Act or another law or a treaty.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article