Supplementary Provisions, Article 15Relationship in the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc.

Where a business operator that is subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where applied with terms replaced pursuant to paragraph (1) of the preceding Article; the same applies hereinafter in this Article) for the covered business prescribed in paragraph (1) of the preceding Article is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (including where applied with terms replaced pursuant to paragraph (3) of the preceding Article; the same applies hereinafter in this Article) for that covered business, it applies Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, notwithstanding that paragraph, by treating the reduced-rate sales ratio prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (50/100 where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies) as the retail, etc. reduced-rate sales ratio prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act.