①In each taxable period from the taxable period that includes the 2019 application date of a business operator that makes transfers of food and drink items (meaning transfers of food and drink items listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act"); the same applies hereinafter in this paragraph) and to which Article 37, paragraph (1) of the New Act applies, through the taxable period that includes September 30, 2023 (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, including a period deemed to be one taxable period under paragraph (2) or (4) of that Article; the same applies hereinafter in this paragraph and the following Article), the businesses listed below are treated as type 2 business prescribed in Article 57, paragraph (5), item (ii) of the Order for Enforcement of the Consumption Tax Act in the application of Article 37, paragraph (1) of the New Act:

②For the application of the preceding paragraph during the period from the 2019 application date to September 30, 2023, in that paragraph the phrase "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act")" is deemed to be replaced with "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act", and the phrase "Article 37, paragraph (1) of the New Act applies" with "Article 37, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act") applies".

①Where, for a taxable transfer, etc. of assets made before the 2019 application 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 consideration for that taxable transfer, etc. of assets is to be collected falls on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on that taxable transfer, etc. of assets.

②Where, for a taxable purchase made before the 2019 application 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 2019 application date, the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act does not apply in the application of Articles 30, 32 and 36 of the Consumption Tax Act to that taxable purchase.

The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act are taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) and the main clause of paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act (including where these provisions are applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act) and Article 16-2, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, the provisions of Article 5, paragraphs (1) through (3) and the main clause of paragraph (4), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013), and the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2), the main clause of Article 5, paragraph (3), the main clause of Article 5, paragraph (4) and Article 5, paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 13, paragraph (1) 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) apply.

①Where a business operator seeking to be subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "ten-business-day transitional measure") classifies the tax-inclusive price (meaning the tax-inclusive price prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) of taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) relating to one or more businesses (hereinafter in this paragraph referred to as "covered businesses") separately from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses, it may apply the ten-business-day transitional measure only to the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses. In this case, in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "of taxable transfers, etc. of assets (excluding those exempt" is deemed to be replaced with "of taxable transfers, etc. of assets relating to the applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) (excluding those exempt" and the phrase "in that eligible period" with "relating to that applicable covered business in that eligible period", and in Article 38, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act, the phrase "taxable transfers, etc. of assets" is deemed to be replaced with "taxable transfers, etc. of assets relating to that applicable covered business".

②Where a business operator that carries on one or more businesses relating to wholesale business (meaning wholesale business prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) or retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies in the following paragraph) (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "transitional measure for classifying sales by purchase ratio") only for the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses, it is to apply the transitional measure for classifying sales by purchase ratio by separating the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses. In this case, in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business made in Japan" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) made in Japan", the phrase "relating to wholesale business and retail business in that eligible period" with "relating to those applicable covered businesses in that eligible period", and the phrase "relating to wholesale business and retail business (excluding" with "relating to those applicable covered businesses (excluding", and in Article 38, paragraph (2), item (i) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business" is deemed to be replaced with "those applicable covered businesses".

③Where a business operator that carries on one or more businesses relating to wholesale business or retail business (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure for classifying purchases by sales ratio") only for the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area (meaning the tax-inclusive value of taxable goods taken out of a bonded area prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph) relating to those covered businesses, it is to apply the transitional measure for classifying purchases by sales ratio by separating the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to those covered businesses from the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to businesses other than those covered businesses. In this case, in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph)" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph)", the phrase "those taxable purchases" with "those taxable purchases relating to that applicable covered business", the phrase "those taxable goods" with "those taxable goods relating to that applicable covered business", and the phrase "wholesale business and retail business" with "that applicable covered business".

④For taxable purchases of adjustment-target fixed assets (meaning adjustment-target fixed assets prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made in Japan by a business operator under Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, and for taxable goods that fall under adjustment-target fixed assets taken out of a bonded area by that business operator, Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply.

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.

①A business operator that, being subject to the application of the provisions of Article 38, paragraph (1) or (2) or Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure provisions"), submits an interim return prescribed in Article 43, paragraph (1) of the Consumption Tax Act stating the matters listed in the items of that paragraph, or a return under Article 45, paragraph (1) of that Act or a return under Article 46, paragraph (1) of that Act, must add to those returns a note to the effect that it is subject to the application of the transitional measure provisions and attach to them a document stating the details of the calculation of the tax base and other documents specified by Ministry of Finance Order.

②The matters to be stated in the written notification under Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order.

The provisions of Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 145 of 2015) after the amendment by the provisions of Article 2 apply to a written notification submitted on or after January 1, 2017 pursuant to Article 39, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), and the provisions then in force continue to govern a written notification submitted pursuant to that paragraph before that date.