Supplementary Provisions, Article 1Effective Date

一the provisions amending the heading of Article 6 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 6 of that Regulation (excluding the part adding one paragraph to that Article), the provisions adding two Articles after that Article, the provisions amending Article 7 of that Regulation, the provisions amending Article 7-2 of that Regulation, the provisions amending Article 8 of that Regulation, the provisions amending Article 9 of that Regulation, the provisions amending Article 10, paragraph (1), item (ii) of that Regulation, the provisions amending Article 10-6, paragraph (3) of that Regulation, the provisions changing that Article to Article 10-9 of that Regulation, the provisions amending Article 10-5 of that Regulation, the provisions changing that Article to Article 10-8 of that Regulation, the provisions adding three Articles after Article 10-4 of that Regulation, the provisions adding one Article after Article 11-2 of that Regulation, the provisions amending Article 20, paragraph (1), item (i) of that Regulation (excluding the part replacing "this Article" with "this item"), the provisions adding two Articles after Article 23 of that Regulation, and the provisions amending Article 29 of that Regulation (limited to the part adding ", Article 10-6, paragraph (1)" after ", Article 10-4" and the part replacing "and Article 10-4" with ", Article 10-4 and Article 10-6, paragraph (1)"), and the provisions of the following Article and Article 3 of the Supplementary Provisions: April 1, 2020;

二the provisions of Article 4 of the Supplementary Provisions: October 1, 2021;

三the provisions amending Article 1, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions adding one Article after that Article, the provisions amending Article 2 of that Regulation, the provisions adding one paragraph to Article 6 of that Regulation, the provisions amending Article 12 of that Regulation (excluding the provisions amending paragraph (7) of that Article), the provisions amending Article 15, paragraph (1), item (i) of that Regulation, the provisions amending Article 15-4 of that Regulation, the provisions changing that Article to Article 15-7 of that Regulation, the provisions amending Article 15-3 (including its heading) of that Regulation (excluding the part replacing "Article 50, paragraph (1)" with "the proviso to Article 50, paragraph (1)" in paragraph (3) of that Article), the provisions changing that Article to Article 15-6 of that Regulation, the provisions adding three Articles after Article 15-2 of that Regulation, the provisions amending Article 17, paragraph (5) of that Regulation, the provisions amending Article 21, paragraph (3), item (i) and Article 22, paragraph (4), item (i) of that Regulation, the provisions adding eight Articles after Article 26 of that Regulation, the provisions amending Article 27 of that Regulation (excluding the provisions amending paragraph (6) of that Article), the provisions amending Article 27-2 of that Regulation, and the provisions amending Article 29 of that Regulation (excluding the part adding ", Article 10-6, paragraph (1)" after ", Article 10-4" and the part replacing "and Article 10-4" with ", Article 10-4 and Article 10-6, paragraph (1)"), and the provisions amending Articles 2 and 3 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 27 of 2015) in Article 3, and the provisions of Article 4-2 of the Supplementary Provisions: October 1, 2023.