①The provisions of Article 56 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this paragraph) apply to a request for reassessment prescribed in Article 56 of the New Consumption Tax Act concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for reassessment prescribed in Article 56 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 (referred to as the "Former Consumption Tax Act" in the following paragraph and Article 39 of the Supplementary Provisions) concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act (or, for a return under Article 46, paragraph (1) of that Act, the day on which two months have elapsed from the day following the last day of the taxable period prescribed in Article 19 of that Act relating to that return) arrived before the Effective Date.

②With regard to questioning or inspections conducted on or before December 31, 2012 on a person listed in Article 62, paragraph (1), item (i) of the Former Consumption Tax Act or a person who takes taxable goods prescribed in paragraph (3) of that Article out of a bonded area, under the provisions of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) or paragraph (3) of that Article (including those relating to an investigation that continues to be conducted after that date (limited to one for which questioning or inspection under paragraph (1) or (3) of that Article relating to that investigation had been conducted on those persons on or before that date; hereinafter in this paragraph referred to as an "investigation covered by the transitional measures")), and to questioning or inspections conducted on or before that date on a person listed in paragraph (1), item (ii) of that Article or a person prescribed in paragraph (3) of that Article who is found to have an obligation to pay money or make a transfer, etc. of assets, or to have a right to receive payment of money or a transfer, etc. of assets, under the provisions of paragraph (1) or (3) of that Article (including those relating to the investigation covered by the transitional measures), the provisions then in force continue to govern.