Supplementary Provisions, Article 12Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets

Where, in a taxable period prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, that ends on or after the Effective Date, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to these Supplementary Provisions is made, the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as so applied, are applied by deeming the phrase "Articles 15 through 16-3 of the Supplementary Provisions" in that paragraph to be replaced with "Articles 15 through 16-3 of the Supplementary Provisions or the provisions of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014)".