Supplementary Provisions, Article 3Transitional Measures Concerning Exemption from Tax Liability, etc. for Small-Scale Business Operators
第三条（小規模事業者に係る納税義務の免除等に関する経過措置）
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.
事業者が、施行日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下附則第十六条の二までにおいて同じ。）につき、同項第十四号に規定する基準期間若しくは同法第九条の二第四項に規定する特定期間又は同法第十九条に規定する課税期間中に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る消費税法第九条第一項、第十一条第四項若しくは第十二条第三項に規定する基準期間における課税売上高、同法第九条の二第一項に規定する特定期間における課税売上高又は同法第三十条第二項に規定する課税期間における課税売上高の計算については、なお従前の例による。