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

The provisions of Article 5, paragraph (1), items (i) and (ii) 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 and Article 4 of the Supplementary Provisions) apply to a transfer or lease of assets made as an export prescribed in those provisions on or after October 1, 2026, and the provisions then in force continue to govern a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1, made before that date.