This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①The provisions of Article 9, paragraphs (1) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act") apply to taxable periods prescribed in Article 19 of the New Consumption Tax Act (hereinafter referred to as "taxable periods" in this Article and Article 28 of the Supplementary Provisions) that begin on or after April 1, 2004 (hereinafter referred to as the "application date" through Article 30 of the Supplementary Provisions), and the provisions then in force continue to govern taxable periods that began before the application date.

②In the case where a business operator that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act as it was before amendment by the provisions of Article 6 (hereinafter referred to as the "Former Consumption Tax Act") in the taxable period immediately preceding the first taxable period beginning on or after the application date calculates, for a taxable period beginning on or after the application date, the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act (hereinafter in this paragraph referred to as "taxable sales in the base period"), if the first day of that base period is before the Effective Date and there are circumstances that make it difficult to calculate the taxable sales in that base period, then, notwithstanding paragraph (2) of that Article, the business operator may treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales for the period from October 1, 2003 to December 31, 2003 (meaning the balance obtained by deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) of the New Consumption Tax Act made during that period from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that period (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act)).

③The written notification under Article 9, paragraph (4) of the Former Consumption Tax Act that was submitted before October 1, 2003 is deemed to be the written notification under Article 9, paragraph (4) of the New Consumption Tax Act, and the provisions of that Article apply.

The provisions of Articles 10 through 12 (excluding the part pertaining to the specified requirements prescribed in Article 12, paragraph (3)) of the New Consumption Tax Act apply to cases where inheritance, a merger, a corporate split, etc. or an absorption-type company split prescribed in those provisions (hereinafter in this Article referred to as "inheritance, etc.") occurs in a year or business year that begins on or after the application date of the heir, merging corporation, split-off subsidiary corporation, split-off parent corporation or successor corporation in a company split prescribed in those provisions, and the provisions then in force continue to govern cases where inheritance, etc. occurred in a year or business year that began before the application date.

①The provisions of Article 19 of the New Consumption Tax Act (limited to the part pertaining to the written notification under paragraph (1), item (iii)-2 or (iv)-2) apply to years or business years that begin on or after the application date (for a business operator that has submitted the written notification under item (iii) or (iv) of that paragraph, the periods specified in those provisions).

②The written notification under Article 19, paragraph (1), item (iii) or (iv) of the Former Consumption Tax Act that was submitted before January 1, 2004 is deemed to be the written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Consumption Tax Act, and the provisions of that Article apply.

①The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply to taxable periods that begin on or after the application date, and the provisions then in force continue to govern taxable periods that began before the application date.

②The written notification under Article 37, paragraph (1) of the Former Consumption Tax Act that was submitted before the application date is deemed to be the written notification under Article 37, paragraph (1) of the New Consumption Tax Act, and the provisions of that Article apply.

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

The provisions of Article 57, paragraph (1), items (i) and (ii) of the New Consumption Tax Act apply where the taxable period prescribed in those provisions begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date.

With regard to the application of penal provisions to acts committed before the enforcement of the provisions of Article 6 and to acts committed after the enforcement of the provisions of that Article pertaining to consumption tax for which the provisions then in force are to continue to govern pursuant to 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 necessary for the enforcement of this Act are specified by Cabinet Order.