Supplementary Provisions, Article 11Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
第十一条（中小事業者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 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.
新法第三十七条第一項の規定は、施行日以後に開始する課税期間について適用し、施行日前に開始した課税期間については、なお従前の例による。
A 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.
施行日前に提出された旧法第三十七条第一項の規定による届出書は、新法第三十七条第一項の規定による届出書とみなして、同条の規定を適用する。