Supplementary Provisions, Article 2Transitional Measures Concerning Taxable Sales in the Specified Period of an Own-assets Business Operator, etc.

①The provisions of Article 27, paragraph (2), item (i) and paragraph (3), item (ii) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the own-assets business year, etc. (meaning the own-assets business year, etc. prescribed in Article 27, paragraph (2), item (i) of the New Order; the same applies hereinafter in this Article) of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Consumption Tax Act; the same applies hereinafter) that commences on or after January 1, 2013, and the provisions then in force continue to govern the own-assets business year, etc. of that own-assets business operator that commenced before that date.

②The provisions of Article 28, paragraph (3), item (i) of the New Order apply to the business year of a trustee business operator referred to in that item that commences during the own-assets business year, etc. of an own-assets business operator prescribed in that item that commences on or after January 1, 2013, and the provisions then in force continue to govern the business year of that trustee business operator that commenced during the own-assets business year, etc. of that own-assets business operator that commenced before that date.