This Act comes into effect as of October 1, 1991.

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), on taxable purchases made by a business operator in Japan on or after the Effective Date, and on foreign goods taken out of a bonded area on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, on taxable purchases made by a business operator in Japan before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date.

With respect to the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Act (referred to as "taxable sales in the base period" in paragraph (1) of the following Article) for a taxable period prescribed in Article 19 of the Consumption Tax Act (hereinafter referred to as the "taxable period") that begins on or after the Effective Date, where the first day of that base period is before the Effective Date, the taxable sales are calculated under the provisions of Article 9, paragraphs (2) and (3) of the New Act as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act (limited to the portion relating to transfers, etc. of assets other than those specified by Cabinet Order among the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act before the amendment (hereinafter referred to as the "Former Act") and those that fall under the transfers, etc. of assets set out in item (viii) of that Table; the same applies in the following Article) had been in effect from the first day of that base period.

①In the case where, on or after the Effective Date, an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act (hereinafter in this Article referred to as "inheritance"), a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger"), or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") has taken place, with respect to the taxable sales in the base period of the decedent prescribed in Article 10, paragraph (1) of the New Act, the taxable sales in the base period of the merged corporation prescribed in Article 11, paragraph (1) or (3) of the New Act, or the taxable sales in the base period of the split-off parent corporation prescribed in Article 12, paragraph (1) of the New Act, where the first day of that base period is before the Effective Date, the provisions of Article 10, paragraph (1), Article 11, paragraph (1) or (3), or Article 12, paragraph (1) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that base period.

②In the case where a merger or company split has taken place, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act for a taxable period beginning on or after the Effective Date, where the first day of that period is before the Effective Date, the provisions of Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that period.

③In addition to what is provided for in the preceding two paragraphs, particulars necessary for the application of the provisions of Articles 10 through 12 of the New Act in the case where an inheritance, merger or company split has taken place are specified by Cabinet Order.

①Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act)), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.

②Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.

①Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii), (x) and (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Former Act)), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii), (x) and (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.

②Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.

①Where, with respect to a transfer, etc. of assets in social welfare services, etc. (meaning a transfer, etc. of assets that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xiii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act); the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets in social welfare services, etc. is on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xiii) of the New Act do not apply to that transfer, etc. of assets in social welfare services, etc.

②Where, with respect to a purchase for social welfare services, etc. (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets in social welfare services, etc., or receiving the provision of services relating to a transfer, etc. of assets in social welfare services, etc.; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of costs was paid in respect of that purchase for social welfare services, etc. is on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act relating to that purchase for social welfare services, etc.

③Where, with respect to a transfer, etc. of assets from sheltered workshop work (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act; the same applies hereinafter) or a purchase for sheltered workshop work (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets from sheltered workshop work, or receiving the provision of services relating to a transfer, etc. of assets from sheltered workshop work; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets from sheltered workshop work or the day on which the amount of costs was paid in respect of that purchase for sheltered workshop work is on or after the Effective Date, that transfer, etc. of assets from sheltered workshop work is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act, and that purchase for sheltered workshop work is not to fall under a taxable purchase subject to the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act.

①Where a business operator has received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Act with respect to a purchase for social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to that refund, etc. of consideration for purchases.

②The provisions of Article 32 of the New Act apply, with respect to the refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article relating to a purchase for sheltered workshop work, to the case where a business operator makes that purchase for sheltered workshop work in Japan on or after the Effective Date.

③Where a business operator has received a refund of the amount of consumption tax prescribed in Article 32, paragraph (4) of the New Act with respect to foreign goods taken out of a bonded area before the Effective Date that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to the refund of that consumption tax.

Where a business operator that makes transfers, etc. of assets in social welfare services, etc. (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act) has made, in Japan before the Effective Date, a taxable purchase of an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Former Act (hereinafter in this Article referred to as an "adjustment-target fixed asset") for use in operations relating to transfers, etc. of assets in social welfare services, etc., or has taken taxable goods that fall under adjustment-target fixed assets out of a bonded area before the Effective Date, then, while it continues on and after the Effective Date to use that adjustment-target fixed asset in those operations, that adjustment-target fixed asset is deemed to be used in operations relating to the taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of the New Act, and that Article applies.

①Where a business operator under Article 36, paragraph (1) of the New Act holds inventory relating to a purchase for social welfare services, etc. made in Japan before the Effective Date, or, among the foreign goods taken out of a bonded area before the Effective Date, those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act and also fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under that paragraph relating to the inventory relating to that purchase for social welfare services, etc. or to those foreign goods that fall under inventory.

②The provisions of Article 36, paragraph (1) of the New Act apply, with respect to inventory relating to a purchase for sheltered workshop work, to the case where a business operator under that paragraph makes that purchase for sheltered workshop work in Japan on or after the Effective Date.

③The provisions of the preceding two paragraphs apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the New Act has succeeded to the business of the decedent or merged corporation under that paragraph. In this case, the phrase "Article 36, paragraph (1)" in the preceding two paragraphs is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", the phrase "in Japan" with "by the decedent or merged corporation under Article 36, paragraph (3) of the New Act in Japan", and the phrase "taken out of a bonded area" with "that the decedent or merged corporation under Article 36, paragraph (3) of the New Act took out of a bonded area".

④The provisions of paragraphs (1) and (2) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Act comes to be exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the New Act. In this case, the phrase "Article 36, paragraph (1)" in paragraphs (1) and (2) is deemed to be replaced with "Article 36, paragraph (5)".

①The provisions of Article 37, paragraph (1) of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date.

②A written notification under Article 37, paragraph (1) of the Former Act that was submitted before the Effective Date is deemed to be a written notification under Article 37, paragraph (1) of the New Act, and Article 37 of the New Act applies.

①Where a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act; the same applies hereinafter in this Article and the following Article) has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to a transfer, etc. of assets in social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article relating to that refund, etc. of consideration for sales.

②The provisions of Article 38 of the New Act apply, with respect to the refund, etc. of consideration for sales prescribed in paragraph (1) of that Article relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date.

①Where, with respect to accounts receivable or other claims relating to a transfer, etc. of assets in social welfare services, etc. made in Japan by a business operator before the Effective Date, a fact prescribed in Article 39, paragraph (1) of the New Act has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that transfer, etc. of assets in social welfare services, etc. as referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article relating to the transfer, etc. of assets in social welfare services, etc. for which collection has become impossible.

②The provisions of Article 39 of the New Act apply, with respect to accounts receivable or other claims relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date.

The provisions of Article 40 of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date.

The provisions of Articles 42 and 43 of the New Act apply to the case where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Act begins on or after the Effective Date, and the provisions then in force continue to govern the case where that taxable period began before the Effective Date.

①The provisions of Article 7 of the Supplementary Provisions apply mutatis mutandis to the following transfers, etc. of assets or purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the New Act applies. In this case, the phrase "an individual business operator under Article 18, paragraph (1) of the New Act" in Article 7 of the Supplementary Provisions is deemed to be replaced with "the national government or a local government to which Article 60, paragraph (2) of the New Act applies", the phrase "the day on which the amount of consideration was received as revenue" with "the last day of the fiscal year in which the consideration is to be received", the phrase "the day on which the amount of costs was paid" with "the last day of the fiscal year in which the costs are to be paid", and the phrase "Articles 30 through 36" with "Articles 30 through 36 and Article 60, paragraphs (4) and (5)":

②Where the national government or a local government to which Article 60, paragraph (2) of the New Act applies has taken foreign goods (limited to those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act; the same applies in the following paragraph) out of a bonded area before the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to the amount of consumption tax imposed or to be imposed on those foreign goods.

③With respect to the transitional measures concerning the transfers, etc. of assets or purchases set out in the items of paragraph (1) made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the New Act to which the provisions of that paragraph apply, and the transitional measures concerning the deduction, etc. of consumption tax on purchases relating to foreign goods that the corporation took out of a bonded area before the Effective Date, these are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs.

With respect to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to consumption tax for which the provisions then in force are to continue to govern under the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures concerning the submission of a written notification under Article 9, paragraph (4) of the New Act, the approval under Article 30, paragraph (3), item (ii) of the New Act and the submission of a written notification under Article 37, paragraph (1) of the New Act, and other transitional measures necessary for the enforcement of this Act, are specified by Cabinet Order.