This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 15 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" up to and including Article 16-2 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) made by a business operator in Japan on or after the Effective Date, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, taxable purchases made by a business operator in Japan before the Effective Date, and taxable goods taken out of a bonded area before the Effective Date.

If, with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) made by a business operator in Japan before the Effective Date, the business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act during the base period prescribed in item (xiv) of that paragraph or the specified period prescribed in Article 9-2, paragraph (4) of that Act, or the taxable period prescribed in Article 19 of that Act, the provisions then in force continue to govern the calculation of the taxable sales in the base period prescribed in Article 9, paragraph (1), Article 11, paragraph (4) or Article 12, paragraph (3) of the Consumption Tax Act, the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, or the taxable sales in the taxable period prescribed in Article 30, paragraph (2) of that Act, relating to that refund, etc. of consideration for sales.

The provisions of Article 12-3 of the New Consumption Tax Act apply to a newly founded corporation prescribed in paragraph (1) of that Article that is established on or after the Effective Date and comes to fall under a specified newly founded corporation prescribed in that paragraph.

①In the case where a business operator has received before the Effective Date consideration specified by Cabinet Order for a taxable transfer, etc. of assets to an unspecified and large number of persons, such as passenger fares and admission fees to places where movies or plays are shown, if the business operator makes the taxable transfer, etc. of assets for which that consideration was received on or after the Effective Date, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) applies to the consumption tax on that taxable transfer, etc. of assets.

②The tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on a taxable transfer, etc. of assets relating to the fee so determined (for a taxable transfer, etc. of assets by specified continuous supply, limited to the part of the fee so determined that corresponds to the part specified by Cabinet Order) for the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract promising to supply or provide them continuously and that it has been supplying or providing continuously since before the Effective Date, or for any other taxable transfer, etc. of assets specified by Cabinet Order, for which the right to receive payment of the fee is determined during the period from the Effective Date to April 30, 2014 (for a taxable transfer, etc. of assets for which the day on which the right to receive payment of the fee is first determined on or after the Effective Date is after April 30, 2014 (hereinafter in this paragraph referred to as a "taxable transfer, etc. of assets by specified continuous supply"), the part of what has been so determined that is specified by Cabinet Order).

③Where a business operator makes, on or after the Effective Date, a taxable transfer, etc. of assets under a contract for the undertaking of construction work (including manufacturing) concluded during the period from October 1, 1996 until the day before October 1, 2013 (that October 1, 2013 is hereinafter referred to as the "designated day" in this paragraph through paragraph (5) and in Article 7, paragraph (1) of the Supplementary Provisions) (including a contract specified by Cabinet Order as similar thereto), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the designated day, limited to the part equivalent to the amount of consideration before the increase).

④In the case where a business operator, under a contract relating to the lending of assets concluded during the period from October 1, 1996 until the day before the designated day, has been engaged in the lending of assets under that contract continuously from before the Effective Date through on or after the Effective Date, if the terms of that contract satisfy the requirements set forth in items (i) and (ii), or items (i) and (iii), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that lending of assets made on or after the Effective Date; provided, however, that this does not apply to that lending of assets after the change if the amount of consideration for that lending of assets is changed on or after the designated day.

⑤Where a business operator provides services on or after the Effective Date under a contract relating to the provision of services concluded during the period from October 1, 1996 until the day before the designated day, being a contract that by its nature does not allow the time of provision of the services to be determined in advance and that is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments prior to the provision of the services, and the terms of that contract satisfy the following requirements, the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that provision of services; provided, however, that this does not apply if the amount of consideration for that provision of services is changed on or after the designated day.

⑥With regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph apply, in Article 38, paragraph (1) of the New Consumption Tax Act, the phrase "8/100" is deemed to be replaced with "5/100" and the phrase "6.3/108" with "4/105", and in Article 39, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" is deemed to be replaced with "4/105".

⑦In the case where a business operator takes a transfer of, or borrows, assets relating to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) apply, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" in those provisions is deemed to be replaced with "4/105".

⑧Where a business operator has made a taxable transfer, etc. of assets to which the provisions of paragraph (3) or the main clause of paragraph (4) apply, it is to notify the counterparty in writing that the taxable transfer, etc. of assets was subject to those provisions.

①Where a business operator has had the provisions of Article 16, paragraph (1) of the Consumption Tax Act applied to a long-term installment sale, etc. prescribed in that paragraph made before the Effective Date, and some of the installments for that long-term installment sale, etc. fall due on or after the Effective Date, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to those installments is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

①Where, pursuant to a contract to undertake long-term large-scale construction prescribed in Article 17, paragraph (1) of the Consumption Tax Act (referred to as "long-term large-scale construction" in this paragraph) or construction work prescribed in paragraph (2) of that Article (referred to as "construction work" in this paragraph), concluded by a business operator during the period from the designated day to the day preceding the Effective Date, the subject matter of the contract is delivered on or after the Effective Date, and the provisions of those paragraphs apply to the amount of consideration for that long-term large-scale construction or construction work in the year or business year that includes the Effective Date or an earlier year or business year, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part of the subject matter of that long-term large-scale construction or construction work that corresponds to the period from the day of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③The provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator receives delivery, from a business operator to which the provisions of paragraph (1) have applied, of the subject matter to which the provisions of that paragraph have applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph have applied).

④Where a business operator has delivered subject matter to which the provisions of paragraph (1) have applied, it is to notify its counterparty in writing that the delivery of that subject matter was one to which the provisions of that paragraph have applied, and of the amount of consideration for the portion to which the provisions of that paragraph have applied.

①Where, for taxable transfers, etc. of assets made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③Where, for taxable purchases made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 of the New Consumption Tax Act relating to those taxable purchases.

Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.

①Where a business operator under Article 36, paragraph (1) of the New Consumption Tax Act holds, on or after the Effective Date, inventory relating to taxable purchases acquired in Japan before the Effective Date or taxable goods that fall under inventory and were taken out of a bonded area before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to that inventory relating to taxable purchases or those taxable goods that fall under inventory.

②The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the Consumption Tax Act has succeeded to the business of the decedent, or the merged corporation or splitting corporation, referred to in that paragraph. In this case, the phrase "business operator under Article 36, paragraph (1)" in the preceding paragraph is deemed to be replaced with "individual business operator or corporation under Article 36, paragraph (3)", the phrase "in Japan" with "in Japan by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph", and the phrase "out of a bonded area" with "out of a bonded area by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph".

③The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the Consumption Tax Act becomes exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act.

Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act makes, on or after the Effective Date, a refund, etc. of consideration for sales prescribed in that paragraph with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under that Article relating to that refund, etc. of consideration for sales.

Where, with respect to accounts receivable or other claims relating to taxable transfers, etc. of assets made in Japan before the Effective Date by a business operator prescribed in Article 39, paragraph (1) of the New Consumption Tax Act, it becomes impossible, on or after the Effective Date, to receive the whole or part of the tax-inclusive price prescribed in that paragraph for those taxable transfers, etc. of assets because of the occurrence of the facts prescribed in that paragraph, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under that Article relating to the taxable transfers, etc. of assets for which receipt has become impossible.

①The provisions of Article 42, paragraph (8) of the New Consumption Tax Act apply to a taxable period relating to a six-month interim filing period prescribed in that paragraph (meaning a taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies in the following paragraph and Article 16, paragraph (1) of the Supplementary Provisions) that begins on or after the Effective Date.

②With respect to a return under Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that states the matters listed in the items of Article 43, paragraph (1) of that Act, and a return under Article 45, paragraph (1) of that Act, for a taxable period ending on or after the Effective Date (for a deemed taxable period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the Consumption Tax Act that is deemed to be one taxable period under that paragraph; the same applies in Article 16, paragraph (1) of the Supplementary Provisions), that deemed taxable period whose last day falls on or after the Effective Date; the same applies hereinafter in this paragraph) in which taxable transfers, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Article 2 through the preceding Article and the following Article of the Supplementary Provisions are made, the phrase "total of the amounts constituting the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Consumption Tax Act is deemed to be replaced with "amounts constituting the tax base and their total, classified by differing tax rates", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act is deemed to be replaced with "tax base amount classified by differing tax rates".

①Where, for taxable transfers, etc. of assets made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③Where, for taxable purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Consumption Tax Act relating to those taxable purchases.

④Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are prescribed by Cabinet Order in accordance with the provisions of the preceding three paragraphs.

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" in the following Article and Article 16-3 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 16-3 of the Supplementary Provisions), and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, during the period from the Effective Date to the day preceding the Partial Effective Date.

③The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where the provisions of Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), apply; the provisions of Article 5, paragraph (7) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where delivery is received, from a business operator to which the provisions of Article 7, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), applied, of the subject matter to which the provisions of that paragraph applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph applied); and the provisions of Article 7, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where delivery is made of the subject matter to which the provisions of paragraph (1) of that Article, as applied mutatis mutandis with terms replaced in paragraph (1), apply, respectively.

①Where a business operator has made a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act) during the period from the Effective Date to the day preceding the Partial Effective Date, and some of the installments for that lease transfer fall due on or after the Partial Effective Date, the consumption tax on the portion of that lease transfer that is deemed to have been a taxable transfer, etc. of assets made on or after the Partial Effective Date is at the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (2) of the preceding Article, apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

Where a business operator prescribed in Article 38-2, paragraph (1) of the 2019 New Consumption Tax Act receives, on or after the Partial Effective Date, a refund, etc. of consideration for specified taxable purchases prescribed in that paragraph with respect to specified taxable purchases made in Japan during the period from October 1, 2015 to the day preceding the Partial Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under the provisions of that Article for that refund, etc. of consideration for specified taxable purchases.

With regard to the application of penal provisions to acts committed before the respective effective dates of the provisions of Articles 2 and 3, and to acts committed after the respective effective dates of the provisions of Articles 2 and 3 in relation to consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

①In raising the consumption tax rate, in order to implement it on the condition that the economic situation is improved, necessary measures are to be taken, including the implementation of comprehensive measures to bring about at an early date a desirable form of economic growth aiming at approximately 3 percent in nominal economic growth rate and approximately 2 percent in real economic growth rate on average from fiscal year 2011 to fiscal year 2020, with a view to escaping from a situation of persistently falling prices and revitalizing the economy.

②As flexible fiscal responses become possible through the implementation of fundamental tax reform, etc., measures aimed at the growth, etc. of the Japanese economy, such as allocating funds with priority to fields that contribute to the growth strategy and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of supply and demand in the Japanese economy, the impact on the economy of raising the consumption tax rate, and so on.

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.