This Cabinet Order comes into effect on April 1, 2018; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:

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)".

①The provisions of Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (limited to the provisions of that Article amending Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act (excluding the part that makes that paragraph Article 18, paragraph (3) of that Order)) (referred to as the "2018 New Order" in the following paragraph) apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made on or after July 1, 2018, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.

②With regard to the application of Article 18, paragraph (5) of the 2018 New Order during the period from July 1, 2018 to March 31, 2020, the phrase "the preceding two paragraphs, paragraph (12), and paragraph (13)" in that paragraph is deemed to be replaced with "paragraph (1), paragraph (2), paragraph (7), and paragraph (8)", and the phrase "item (ii) of the preceding paragraph" in item (ii) of that paragraph is deemed to be replaced with "paragraph (2), item (ii), (b)".

①The provisions of Articles 18 through 18-4 of the New Order apply to taxable transfers, etc. of assets made on or after April 1, 2020, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.

②With regard to the retention, pursuant to Article 18, paragraph (9) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Order" in paragraph (4), the following Article, and Article 20-2 of the Supplementary Provisions), of a copy of a passport, etc. (meaning the copy of a passport, etc. prescribed in Article 18, paragraph (2), item (i), (c) of the Former Order, and including the electronic or magnetic record prescribed in paragraph (4) of that Article that has been provided pursuant to the provisions of that paragraph; the same applies in paragraph (4)) submitted by March 31, 2020 pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order, the provisions then in force continue to govern.

③With regard to the tax-free sale procedures prescribed in Article 18, paragraph (6) of the New Order that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order is to carry out pursuant to the provisions of Article 18 and Article 18-3 of the New Order, the provisions then in force may continue to govern during the period from April 1, 2020 to September 30, 2021.

④With regard to the retention, pursuant to Article 18, paragraph (9) of the Former Order, of a copy of a passport, etc. submitted pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order in the case where the provisions then in force may continue to govern pursuant to the provisions of the preceding paragraph during the period from April 1, 2020 to September 30, 2021, the provisions then in force continue to govern.

⑤A business operator who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order may, even before April 1, 2020, make the notification under the provisions of paragraph (6) of that Article in accordance with the provisions of that paragraph.

⑥A business operator who intends to obtain the approval under Article 18-4, paragraph (4) of the New Order may, even before April 1, 2020, submit the written application under paragraph (5) of that Article in accordance with the provisions of that paragraph.

⑦When the written application under the preceding paragraph has been submitted, the district director may, even before April 1, 2020, in accordance with the provisions of Article 18-4, paragraphs (6) through (8) of the New Order, grant the approval under the provisions of paragraph (6) of that Article, rescind the approval under the provisions of paragraph (7) of that Article, and give the notice under the provisions of paragraph (8) of that Article (hereinafter in this paragraph referred to as "approval, etc."). In this case, an approval, etc. made in accordance with those provisions is deemed to have been made under those provisions on that day.