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Supplementary Provisions, Article 14Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
第十四条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置）
The provisions of Article 38 apply to the case where a business operator under paragraph (1) of that Article has made a refund, etc. of consideration for sales prescribed in that paragraph with respect to a taxable transfer, etc. of assets prescribed in that paragraph made in Japan on or after the application date.
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