Supplementary Provisions, Article 2Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan

For the application of Article 6, paragraph (1), item (ix), (c) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") during the period from April 1, 2018 to the day preceding October 1, 2023 (hereinafter referred to as the "2023 Effective Date"), in (c) of that item the phrase "Appended Table 2, item (ii)" is deemed to be replaced with "Appended Table 1, item (ii)".