Supplementary Provisions, Article 4Transitional Measures on Matters to Be Stated in Books

With respect to a transfer, etc. of assets, a refund, etc. of consideration for a transfer, etc. of assets prescribed in Article 27, paragraph (1), item (ii), or a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act, made in Japan during the period from the application date to September 30, 1989 by a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the Act), the recording of the matters listed in Article 27, paragraph (1), item (i), (a), item (ii), (a) and item (iii), (a) may be omitted, notwithstanding the provisions of items (i), (ii) and (iii) of that paragraph.