Supplementary Provisions, Article 16-3Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Receiving a Refund, etc. of Consideration for Specified Taxable Purchases
第十六条の三（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除に関する経過措置）
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.
元年新消費税法第三十八条の二第一項に規定する事業者が、平成二十七年十月一日から一部施行日の前日までの間に国内において行った特定課税仕入れにつき、一部施行日以後に同項に規定する特定課税仕入れに係る対価の返還等を受けた場合には、当該特定課税仕入れに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。