With regard to the calculation of the amount calculated, as specified by Cabinet Order, as the taxable sales in the base period prescribed in Article 11, paragraph (4) of the Consumption Tax Act or the taxable sales in the base period prescribed in Article 12, paragraph (3) of that Act, pertaining to a taxable period prescribed in Article 19, paragraph (1) of that Act (including a period deemed to be a single taxable period pursuant to paragraph (2) or (4) of that Article) that begins on or after April 1, 2028, the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) are to be followed.
令和十年四月一日以後に開始する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）に係る同法第十一条第四項に規定する基準期間における課税売上高又は同法第十二条第三項に規定する基準期間における課税売上高として政令で定めるところにより計算した金額の計算については、所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十八条第二項の規定の例による。