Supplementary Provisions, Article 42Transitional Measures Concerning Specified Taxable Purchases
第四十二条（特定課税仕入れに関する経過措置）
In each taxable period (excluding a taxable period to which Article 37, paragraph (1) of the New Consumption Tax Act applies) from and including the taxable period that includes the application date of the New Consumption Tax Act of a business operator that makes specified taxable purchases in Japan, if the taxable sales ratio in that taxable period (meaning the taxable sales ratio prescribed in Article 30, paragraph (2) of the New Consumption Tax Act) is 95 percent or more, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period.
国内において特定課税仕入れを行う事業者の新消費税法適用日を含む課税期間以後の各課税期間（新消費税法第三十七条第一項の規定の適用を受ける課税期間を除く。）において、当該課税期間における課税売上割合（新消費税法第三十条第二項に規定する課税売上割合をいう。）が百分の九十五以上である場合には、当分の間、当該課税期間中に国内において行った特定課税仕入れはなかったものとして、新消費税法の規定を適用する。