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Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第十二条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置）
The provisions of Article 32 apply to the case where a business operator under paragraph (1) of that Article receives a refund, etc. of consideration for purchases prescribed in that paragraph with respect to a taxable purchase made in Japan on or after the application date, or the case where it receives a refund of the amount of consumption tax prescribed in paragraph (4) of that Article with respect to taxable goods taken out of a bonded area on or after the application date.
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