Supplementary Provisions, Article 35Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第三十五条（消費税法の一部改正に伴う経過措置）
The provisions of Article 9, paragraph (7) of the Consumption Tax Act as amended by the provisions of Article 5 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to the taxable periods (meaning the taxable periods prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph) beginning on or after the Effective Date of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, and the provisions then in force continue to govern the taxable periods that began before the Effective Date and the taxable periods beginning on or after the Effective Date of a business operator that submitted that written notification before the Effective Date.
第五条の規定による改正後の消費税法（次項において「新消費税法」という。）第九条第七項の規定は、施行日以後に消費税法第九条第四項の規定による届出書を提出する事業者の施行日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この項において同じ。）について適用し、施行日前に当該届出書を提出した事業者の施行日前に開始した課税期間及び施行日以後に開始する課税期間については、なお従前の例による。
The provisions of Article 12-2, paragraph (2) of the New Consumption Tax Act apply to a newly established corporation prescribed in paragraph (1) of that Article that was established on or after the Effective Date and comes to fall under the case prescribed in paragraph (2) of that Article.
新消費税法第十二条の二第二項の規定は、施行日以後に設立された同条第一項に規定する新設法人で、同条第二項に規定する場合に該当することとなるものについて適用する。