Supplementary Provisions, Article 2Transitional Measures on Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators

The provisions of Article 12, paragraph (1) apply to the amount of advance receipts prescribed in item (i) of that paragraph relating to a transfer, etc. of assets made by an individual business operator prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "application date"), and to the amount of advance payments prescribed in item (ii) of that paragraph relating to a taxable purchase made by that individual business operator on or after the application date.