Supplementary Provisions, Article 3Transitional Measures Concerning Application Where the Purchase, etc. of an Adjustment-Target Fixed Asset Is the Taking Out of Taxable Goods from a Bonded Area Pertaining to the Submission of a Special Return, etc.

①The provisions of Article 20-3 of the New Order apply to the case where, in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act) of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, being a taxable period commencing on or after the Effective Date, that business operator has taken out of a bonded area taxable goods pertaining to the submission of a special return prescribed in Article 20-3 of the New Order or taxable goods pertaining to a determination on a special return prescribed in that Article.

②The provisions of Article 25, paragraph (2) of the New Order apply to the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) that was established on or after the Effective Date has, on or after the Effective Date, taken out of a bonded area taxable goods pertaining to the submission of a special return prescribed in Article 25, paragraph (2) of the New Order or taxable goods pertaining to a determination on a special return prescribed in that paragraph.