Supplementary Provisions, Article 2Transitional Measures on Proof of Export Transactions, etc.

The provisions of Article 5, paragraph (1), item (ii) and Article 16, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation" in the following Article) apply to the proof relating to a transfer or lease of assets made as an export prescribed in that item, or relating to an export of assets prescribed in that paragraph, made on or after October 1, 2021, and the provisions then in force continue to govern the proof relating to a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (hereinafter in this Article referred to as the "Former Regulation"), or relating to an export of assets prescribed in Article 16, paragraph (2) of the Former Regulation, made before that date.