Supplementary Provisions

①This Ministerial Order comes into effect as of October 1, 2014; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items:

②The provisions of Article 17, paragraph (5) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to a refund, etc. of consideration for sales prescribed in Article 17, paragraph (5) of the New Regulation that a business operator makes on or after the first day (hereinafter referred to as the "application date") of the first taxable period prescribed in Article 19 of the Consumption Tax Act for which the business operator is subject to the application of the provisions of Article 57 of the Order for Enforcement of the Consumption Tax Act after amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 141 of 2014), and the provisions then in force continue to govern a refund, etc. of consideration for sales prescribed in Article 17, paragraph (5) of the Regulation for Enforcement of the Consumption Tax Act before amendment that the business operator made before the application date.

③The provisions of Article 27, paragraph (1), item (i), (c) and paragraph (3) of the New Regulation apply to a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; hereinafter the same applies in this paragraph) made by a business operator on or after the application date, and the provisions then in force continue to govern a transfer, etc. of assets made by that business operator before the application date.