Supplementary Provisions, Article 68Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc.

For a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article) that includes the last day of a consolidated business year that began before the Effective Date (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; the same applies hereinafter in this Article) (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the former Corporation Tax Act began before the Effective Date), the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. prior to amendment by the provisions of Article 21 remain in force.