This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

The provisions of Article 12, paragraphs (3) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following Article) apply where the last day of the base period prescribed in those provisions falls on or after the Effective Date, and the provisions then in force continue to govern where the last day of that base period fell before the Effective Date.

The provisions of Article 37-2 of the New Consumption Tax Act apply, in the case where the day on which a disaster or other unavoidable reason prescribed in paragraph (1) or (6) of that Article ended falls on or after the Effective Date, starting from the elected disaster-affected taxable period prescribed in paragraph (1) of that Article or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article that includes the day on which that disaster or other unavoidable reason occurred.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force 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 these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.