1 article
Supplementary Provisions, Article 62Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Corporate Splits, etc.
第六十二条（分割等があった場合の納税義務の免除の特例の経過措置）
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.
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