Supplementary Provisions, Article 13Transitional Measures Concerning Ratio Equivalent to the Taxable Sales Ratio

Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) was unable, due to unavoidable circumstances, to obtain the approval under Article 30, paragraph (3), item (ii) of the Act by the last day of the taxable period that includes the application date, and obtains that approval by the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date, Article 30, paragraph (3) of the Act applies on the premise that the business operator is deemed to have obtained that approval during that taxable period.