This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①The provisions of Article 17, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to in this Article as the "New Consumption Tax Act") apply to construction work prescribed in Article 17, paragraph (2) of the New Consumption Tax Act (excluding construction work under the transitional measures (meaning the construction work under the transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions and that prescribed in Article 19, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph)) that a business operator commences in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has submitted a written notification under paragraph (1), items (iii) through (iv)-2 of that Article, the taxable period prescribed in that paragraph on the assumption that no such written notification has been submitted); the same applies hereinafter in this paragraph) beginning on or after the Effective Date, and the provisions then in force continue to govern construction work (including construction work under the transitional measures) prescribed in Article 17, paragraph (2) of the Consumption Tax Act prior to amendment by the provisions of Article 6 that a business operator commenced in a taxable period that began before the Effective Date.

②A former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this paragraph as the "Arrangement Act") to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies, and a special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, are to fall under a general incorporated association listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act is to fall under a general incorporated association or general incorporated foundation listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, respectively.

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.

Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.

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.