This Cabinet Order comes into effect on the date of enforcement of the Act; provided, however, that the provisions of Articles 20 through 22 of the Supplementary Provisions come into effect on March 1, 1989.

①The consideration for taxable transfers, etc. of assets prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act that is specified by Cabinet Order is the following:

②The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act are the following taxable transfers, etc. of assets, for which the right to receive payment of charges is fixed on the basis of meter reading or any act similar thereto:

③The portion specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act is the portion relating to the amount calculated by dividing the charges for which the right to receive payment is first fixed on or after April 1, 1989 (hereinafter referred to as the "application date"), among the taxable transfers, etc. of assets by specified continuous supply prescribed in that paragraph, by the number of months in the period from the previous fixing date (meaning the day on which the right to receive payment of the immediately preceding charges was fixed; the same applies hereinafter in this paragraph) to the day on which the right to receive payment of charges is first fixed on or after the application date, and multiplying the result by the number of months in the period from the previous fixing date to the 30th day of that month.

④The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.

①The contracts specified by Cabinet Order prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act are, among contracts relating to surveying, geological surveys, surveys concerning the execution of construction work, planning, drafting and supervision, and design, film production, software development and other work contracts (including mandates and other contracts similar to work contracts), those for which completion of the work requires a long period and delivery of the subject matter of the work is to be made in one lump, and in which the other party's order is attached concerning the content of the work under the contract (including contracts relating to the transfer of a building that relate to a building constructed in response to an order by the person receiving the transfer of the building concerning the interior or exterior finishing of the building or the installation or structure of its facilities).

②The requirements specified by Cabinet Order prescribed in Article 3, paragraph (2), item (iii) of the Supplementary Provisions of the Act are that the contract provides that the proportion accounted for by the total amount of consideration for the lending of assets paid during the contract period, in the total of the amount of expenses required to acquire the assets relating to that lending and the amount of incidental expenses (including the amount of interest or insurance premiums), is 90/100 or more.

③The contracts under which payment is made in installments specified by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (5) (Definitions) of the Installment Sales Act, those relating to the provision of designated services prescribed in that paragraph.

①Where, with respect to books or other goods transferred under a contract concluded before the date of enforcement of the Act (hereinafter referred to as the "Effective Date") that promises periodic and continuous supply to unspecified and numerous persons, all or part of the consideration for that transfer stipulated in that contract has been received before the application date, and the transfer of the books or other goods relating to the receipt of that consideration is made on or after the application date, consumption tax is not imposed on the portion of the taxable transfer, etc. of assets relating to those books or other goods that relates to the consideration so received.

②Where a newspaper or magazine that is issued periodically to unspecified and numerous persons at intervals of a week, a month or any other fixed period, for which the issuer designates the sale date, and whose designated date is before the application date, is transferred on or after the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to that newspaper or magazine.

③Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods carried out by presenting the content of the goods, the sales price and other conditions to unspecified and numerous persons, receiving offers for sales contracts by mail, telephone or other methods, and following the conditions so presented, and excluding sales relating to the contracts prescribed in paragraph (1)) has presented those conditions, or has completed preparations to present them, before the Effective Date, and sells goods on or after the application date in accordance with the conditions so presented, in response to offers received before the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to those goods.

④Where a business operator acquires books, newspapers or other goods relating to a taxable transfer, etc. of assets to which any of the preceding three paragraphs has applied, it is deemed to have acquired those books, newspapers or other goods before the application date.

The notification under Article 4 of the Supplementary Provisions of the Act is to be made in a document stating the following matters:

①Where, on the application date, a public corporation, etc. for which the laws and regulations or articles of incorporation, etc. prescribed in Article 3, paragraph (2) do not prescribe a fiscal year, etc. is conducting business pertaining to taxable transfers, etc. of assets in Japan, it must, within two months after the application date, prescribe the fiscal year, etc. prescribed in that paragraph and notify the district director having jurisdiction over its place for tax payment of it.

②Where a public corporation, etc. that is to make the notification under the preceding paragraph does not make that notification, it is deemed not to have made the notification under Article 3, paragraph (2), and paragraph (3) or (4) of that Article applies.

Where a business operator submits the written notification prescribed in Article 9, paragraph (4) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 9, paragraph (4) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 9, paragraph (6) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989".

①The provisions of Article 21, paragraph (2), Article 22, paragraph (6) and Article 23, paragraphs (7) through (9) apply where the first inheritance, other merger and other company split prescribed in those provisions occur on or after the day following the Effective Date.

②Where the provisions of Article 22, paragraph (6) and Article 23, paragraphs (7) through (9) apply, if the first day of the period corresponding to the base period relating to the other merger prescribed in Article 22, paragraph (6) and the other company split prescribed in Article 23, paragraphs (7) through (9) falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

The amount calculated as specified by Cabinet Order prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Act is the amount calculated by multiplying the amount of consideration for the long-term construction prescribed in that paragraph by the proportion accounted for by the total amount of raw material costs, labor costs and other expenses paid during the period from the day of commencement of that long-term construction to the day preceding the application date, in the amount of construction cost estimated for that long-term construction on the basis of the situation as of the day preceding the application date.

The provisions of Article 40, paragraph (1) apply to the amount of accounts receivable, etc. prescribed in item (i) of that paragraph relating to transfers, etc. of assets made on or after the application date by an individual business operator prescribed in that paragraph, and to the amount of accounts payable, etc. prescribed in item (ii) of that paragraph relating to taxable purchases made on or after the application date by that individual business operator.

①The passenger cars specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act are those for which the person who takes the passenger car out of a bonded area has presented, to the director-general of the customs house having jurisdiction over that bonded area, a document certifying that the passenger car had been used for one year or more before being taken out, and has received confirmation.

②Where a business operator has conducted, with respect to a standard passenger car prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act (hereinafter in this Article referred to as "standard passenger car") within the period prescribed in that paragraph, a sale on deferred payment terms prescribed in Article 16, paragraph (1) of the Act, and the provisions of that paragraph have been applied to the transfer of that standard passenger car, the consumption tax on the transfer of assets relating to the portion of the installments for that sale on deferred payment terms of that standard passenger car whose payment due date arrives after the period prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act is at the tax rate prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Act.

③With respect to the return under Article 42, paragraph (1) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act and the return under Article 45, paragraph (1) of the Act, for each taxable period in which a business operator that makes transfers of standard passenger cars made the transfer of assets prescribed in the preceding paragraph to which the tax rate prescribed in that paragraph applies, the phrase "the total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Act is deemed to be replaced with "the amounts of the tax base classified by each different tax rate and the total of those amounts", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of the Act is deemed to be replaced with "tax base amount classified by each different tax rate".

④With respect to the return under Article 47, paragraphs (1) and (2) of the Act for standard passenger cars taken out of a bonded area within the period prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act, the phrase "the amount of the tax base" in Article 47, paragraph (1) of the Act is deemed to be replaced with "the amount of the tax base classified by each different tax rate", and the phrase "tax base amount" in item (ii) of that paragraph with "tax base amount classified by each different tax rate".

⑤With respect to the application of Article 5 to standard passenger cars to which Article 11, paragraph (1) of the Supplementary Provisions of the Act applies, the phrase "100/103" in Article 5 is deemed to be replaced with "100/106".