Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
第二十八条（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 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.
新消費税法第三十七条第一項の規定は、適用日以後に開始する課税期間について適用し、適用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。
The 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.
適用日前に提出された旧消費税法第三十七条第一項の規定による届出書は、新消費税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。