Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments

①Where, for a taxable transfer, etc. of assets or a specified taxable purchase made during the period from April 1, 2014 to the day preceding the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph and paragraph (3)) in which the consideration for that taxable transfer, etc. of assets is to be collected or the last day of the taxable period in which the expenses for that specified taxable purchase are to be paid falls on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on that taxable transfer, etc. of assets or specified taxable purchase.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③Where, for a taxable purchase made during the period from April 1, 2014 to the day preceding the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to that taxable purchase.