Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Export Transactions, etc.

The provisions of Article 17, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the provision of services set out in that item pertaining to specified export goods prescribed in that item that is performed on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the provision of services set out in Article 17, paragraph (2), item (iv) of the Order for Enforcement of the Consumption Tax Act prior to the amendment pertaining to specified export goods prescribed in that item that was performed before the Effective Date.