Supplementary Provisions, Article 2Principles of Transitional Measures

Except as otherwise provided in these Supplementary Provisions, the Order for Enforcement of the Consumption Tax Act after the amendment by this Cabinet Order (excluding the provisions amending Article 14-2, paragraph (3)) (hereinafter referred to as the "New Order") applies to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 6 of the Supplementary Provisions) that a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter) makes in Japan on or after the date on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date") and to taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter) that a business operator makes in Japan on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets that a business operator made in Japan before the Effective Date and taxable purchases that a business operator made in Japan before the Effective Date.