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.