Supplementary Provisions, Article 41Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第四十一条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置）
Where a business operator has, on or after the application date of the New Consumption Tax Act, received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to a taxable purchase made in Japan before the application date of the New Consumption Tax Act, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.
事業者が、新消費税法適用日前に国内において行った課税仕入れにつき、新消費税法適用日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。