Supplementary Provisions, Article 3Transitional Measures Concerning Taxable Sales in the Relevant Taxable Period of an Own-assets Business Operator, etc.

①The provisions of Article 27, paragraph (2), item (iii) and paragraph (3), item (iii) of the New Order apply to the taxable period of an own-assets business operator (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this Article) commencing on or after April 1, 2012, and the provisions then in force continue to govern the taxable period of that own-assets business operator that commenced before that date.

②The provisions of Article 28, paragraph (3), item (ii) of the New Order apply to the specified taxable period of a trustee business operator referred to in that item commencing on or after April 1, 2012 (meaning a taxable period of that trustee business operator for which the taxable period preceding the taxable period of the own-assets business operator prescribed in that item that includes the last day of that taxable period, or that taxable period of that own-assets business operator, commences on or after the first day of that month; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern the taxable periods of that trustee business operator that commenced before that date and the taxable periods commencing on or after that date (excluding specified taxable periods).