This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①The provisions of Article 12-4 of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2016 New Consumption Tax Act" through Article 40 of the Supplementary Provisions) apply to a business operator prescribed in Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act that comes to fall under the case where, on or after the Effective Date, it has made a purchase, etc. of a high-value specified asset (meaning a purchase, etc. of a high-value specified asset prescribed in that paragraph) (for a self-constructed high-value specified asset prescribed in that paragraph, the case where the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset is completed on or after the Effective Date; the same applies in the following paragraph). In this case, where the day specified in paragraph (1), item (ii) of that Article is before the Effective Date, for the application of the provisions of that paragraph, the Effective Date is deemed to be the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph.

②Notwithstanding the provisions of the preceding paragraph, the provisions of Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act do not apply where the business operator referred to in the preceding paragraph makes a purchase, etc. of a high-value specified asset on or after the Effective Date pursuant to a contract concluded on or before December 31, 2015.

③For the application of Article 57, paragraph (1) of the 2016 New Consumption Tax Act during the period from the Effective Date to the day preceding the day specified in Article 1, item (ix) of the Supplementary Provisions (referred to as the "2023 Effective Date" through Article 53-2 of the Supplementary Provisions), in item (ii) of that paragraph, the phrase "場合並びに" (case, and) is deemed to be replaced with "場合及び" (case, and, joining a smaller group), the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case", and in item (ii)-2 of that paragraph, the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case".

The provisions of the proviso to Article 4, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act) apply to specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after January 1, 2017 by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and the provisions then in force continue to govern specified purchases made before that day.

①The tax rate for consumption tax on those of the taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter through Article 52 of the Supplementary Provisions) made in Japan by a business operator during the period from October 1, 2019 (referred to as the "2019 application date" through Article 40 of the Supplementary Provisions) to the day preceding the 2023 Effective Date that are listed below (referred to as "2019 reduced-rate transfers, etc. of assets" through Article 39 of the Supplementary Provisions), and on those of the taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter through Article 46 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 through that Article) that fall under the food and drink items prescribed in item (i), is 6.24/100, notwithstanding Article 29 of that Act.

③For the application of Article 30, paragraph (7) of the Consumption Tax Act in the case where the first sentence of the preceding paragraph applies, where a business operator that has received delivery of a document listed in Article 30, paragraph (9), item (i) of the Consumption Tax Act as it reads before the replacement of terms under the first sentence of the preceding paragraph preserves that document with additional entries made, based on the fact of the taxable transfer, etc. of assets relating to that document, concerning the following matters to be stated, it is deemed that the invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act have been preserved, and the provisions of that paragraph apply.

④The method of calculating the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act) relating to 2019 reduced-rate transfers, etc. of assets to which the provisions of paragraph (1) apply, and other matters necessary for the application of the provisions of the preceding three paragraphs, are prescribed by Cabinet Order.

①Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2019 application date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph and Article 50, paragraph (2) of the Supplementary Provisions) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect (meaning the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in Article 50, paragraph (2) of the Supplementary Provisions); the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2019 application date, the provisions of paragraph (1) of the preceding Article do not apply to the consumption tax on the portion of that lease transfer that is deemed to be a taxable transfer, etc. of assets made on or after the 2019 application date.

②Beyond what is provided for in the preceding paragraph, necessary matters concerning the tax rate applicable to taxable transfers, etc. of assets to which the special provision on the time of transfer, etc. of assets applies are prescribed by Cabinet Order.

①Where, for taxable transfers, etc. of assets made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions) for those taxable transfers, etc. of assets was received falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.

②Where, for taxable purchases made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.

①Where, for taxable transfers, etc. of assets made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.

②Where, for taxable purchases made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.

③Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs.

①Where a business operator that makes 2019 reduced-rate transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5 (limited to the provision of that Article amending Article 8 of that Act; the same applies hereinafter in this paragraph and Article 52, paragraph (1) of the Supplementary Provisions), or other provisions of laws or treaties; the same applies hereinafter in this Article and paragraph (1) of the following Article) (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 40 of the Supplementary Provisions) has difficulty in totaling, classified by differing tax rates, the tax-inclusive value (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including an amount equivalent to the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this Article and in the items of paragraph (1) of the following Article) of taxable transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5, or other provisions of laws or treaties, taxable transfers, etc. of assets to which the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; hereinafter in this paragraph and paragraph (2), item (i) referred to as the "2012 Consumption Tax Act Amendment Act"), as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply, and other taxable transfers, etc. of assets specified by Cabinet Order; the same applies hereinafter in this Article and paragraph (1), item (i) of the following Article) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) are 50,000,000 yen or less (meaning the taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) (excluding taxable periods relating to a corporate split, etc. prescribed in Article 37, paragraph (1) of the 2016 New Consumption Tax Act; the same applies in the following paragraph), the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.

②Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less and to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act do not apply, the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied, except where the provisions of the preceding paragraph apply, by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the retail, etc. reduced-rate purchase ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive retail, etc. sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive retail, etc. sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets relating to wholesale business and retail business (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.

③Wholesale business prescribed in the preceding paragraph means a business that sells goods purchased from another person to another business operator without changing their nature and form, and retail business prescribed in that paragraph means a business that sells goods purchased from another person without changing their nature and form, other than wholesale business prescribed in that paragraph.

④Where a business operator that intends to apply the provisions of paragraph (1) or (2) (limited to a business operator that mainly makes 2019 reduced-rate transfers, etc. of assets) has difficulty in calculating the reduced-rate sales ratio under paragraph (1) or the retail, etc. reduced-rate purchase ratio under paragraph (2), it may apply those provisions by deeming 50/100 to be that reduced-rate sales ratio or that retail, etc. reduced-rate purchase ratio.

⑤Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act makes a refund, etc. of consideration for sales prescribed in paragraph (1) of that Article with respect to a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of the preceding paragraph have been applied), the provisions of Article 38, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets that is the subject of that refund, etc. of consideration for sales; provided, however, that where it is difficult to classify the amount of that refund, etc. of consideration for sales by differing tax rates, the provisions of Article 38, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the amount of that refund, etc. of consideration for sales by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of the preceding paragraph apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 38, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.

⑥Where a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act becomes unable to receive the whole or part of the tax-inclusive value of a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of paragraph (4) have been applied), because the facts prescribed in paragraph (1) of that Article have occurred with respect to accounts receivable or other claims relating to that taxable transfer, etc. of assets, the provisions of Article 39, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets for which receipt has become impossible; provided, however, that where it is difficult to classify by differing tax rates the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible, the provisions of Article 39, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of paragraph (4) apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 39, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.

⑦The method of calculating the reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.

①Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases relating to wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph), the period that falls within the period from the 2019 application date to the last day of the taxable period that includes the day on which one year has elapsed from the 2019 application date; the same applies in the following paragraph), or the tax-inclusive value of taxable goods taken out of a bonded area during that eligible period, then, notwithstanding Article 30, paragraph (1) of the Consumption Tax Act, the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount of consideration paid for those taxable purchases and the tax-inclusive value of those taxable goods by the retail, etc. reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in the following paragraph) (hereinafter in this paragraph referred to as the "tax-inclusive amount of taxable purchases, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of taxable purchases, etc. subject to the reduced rate from that total by 7.8/110 may be treated as the total of the amount of tax on taxable purchases, etc. (meaning the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act that is deducted pursuant to that paragraph, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out from a bonded area prescribed in that paragraph; the same applies in paragraph (3)) relating to wholesale business and retail business in that eligible period; provided, however, that this does not apply where the provisions of paragraph (2) of the preceding Article apply.

②Where a business operator under Article 32, paragraph (1) of the Consumption Tax Act receives a refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article with respect to taxable purchases to which the provisions of the preceding paragraph have been applied, the provisions of Article 32, paragraph (1) of that Act are applied on the basis of the fact of the taxable purchase relating to that refund, etc. of consideration for purchases; provided, however, that where it is difficult to classify by differing tax rates the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases, the provisions of Article 32 of that Act may be applied by treating the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases by the retail, etc. reduced-rate sales ratio in the eligible period in which those taxable purchases were made (hereinafter in this paragraph referred to as the "tax-inclusive amount of refunds, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of refunds, etc. subject to the reduced rate from that total by 7.8/110, as the amount of consumption tax relating to the amount received as the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1), item (i) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.

③With respect to the application of Article 30, paragraphs (8) and (9) of the Consumption Tax Act relating to the deduction of the amount of tax on taxable purchases, etc. to which the provisions of paragraph (1) apply, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply.

④The method of calculating the retail, etc. reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.

①Where a business operator that has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during a taxable period for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph, and limited to a taxable period that includes a day from the 2019 application date to the day on which one year has elapsed from the 2019 application date; referred to as the "eligible period" in the following paragraph and paragraph (3)), or the tax-inclusive value of taxable goods taken out of a bonded area during that taxable period, submits to the district director having jurisdiction over its place for tax payment, by the last day of that taxable period, a written notification stating that the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act are to apply to it for that taxable period, that business operator is deemed to have submitted the written notification under that paragraph to that district director on the day before the first day of that taxable period.

②Where a business operator that falls under the cases listed in the items of Article 37, paragraph (3) of the 2016 New Consumption Tax Act has extreme difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during the eligible period, the provisions of the main clause of that paragraph do not apply.

③A business operator that intends to have the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply to it pursuant to the provisions of paragraph (1) may submit the written notification under Article 37, paragraph (1) of the 2016 New Consumption Tax Act for the eligible period even before the 2019 application date.

④Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①A business operator that intends to receive registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the 2023 amendment provisions (hereinafter referred to as the "New Consumption Tax Act" through Article 53-2 of the Supplementary Provisions) on any day during the period from the 2023 Effective Date to March 31, 2024 may, even before the 2023 Effective Date, submit the written application under paragraph (2) of that Article, in accordance with the provisions of that paragraph; provided, however, that a business operator that intends to receive registration under paragraph (1) of that Article on the 2023 Effective Date must submit that written application to the district director having jurisdiction over its place for tax payment by the day six months before the 2023 Effective Date (or by the day three months before the 2023 Effective Date, for a business operator that is no longer subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act pursuant to Article 9-2, paragraph (1) of that Act).

②A business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article relating to registration under paragraph (3) of that Article) must, where there is a change in the matters stated in that written application, submit the written notification under paragraph (8) of that Article, even before the 2023 Effective Date, in accordance with the provisions of that paragraph.

③Where the district director has received the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before the 2023 Effective Date, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, carry out registration under paragraph (3) of that Article, publication under paragraph (4) of that Article, refusal of registration under paragraph (5) of that Article, cancellation of registration under paragraph (6) of that Article, notice under paragraph (7) of that Article and change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. carried out in accordance with those provisions is deemed to have been carried out under those provisions on the 2023 Effective Date (or, where the day on which registration under paragraph (1) of that Article was made (hereinafter referred to as the "registration start date" through Article 51-2 of the Supplementary Provisions) is on or after the day following the 2023 Effective Date, on that registration start date).

④With respect to taxable transfers, etc. of assets and specified taxable purchases during the period from the registration start date to the last day of the taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act having taken place by the day before that registration start date) that includes that registration start date, of a business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act (limited to a business operator whose registration start date falls within a taxable period within the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date), the provisions of the main clause of Article 9, paragraph (1) of the Consumption Tax Act do not apply.

⑤With respect to taxable transfers, etc. of assets and specified taxable purchases in each taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act) from the taxable period following the taxable period that includes the registration start date of a business operator to which the provisions of the preceding paragraph apply through the taxable period that includes the day on which two years have elapsed from the registration start date, the provisions of the main clause of Article 9, paragraph (1) of that Act do not apply; provided, however, that this does not apply where the taxable period that includes the registration start date is a taxable period that includes the 2023 Effective Date.

⑥Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①Notwithstanding the provisions of the preceding Article, a person who is a registered foreign business operator (meaning a registered foreign business operator prescribed in the proviso to Article 38, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "2015 Amendment Act" through Article 51-3 of the Supplementary Provisions); the same applies in paragraphs (2) and (4)) on September 1, 2023 and who has not submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act is deemed to have received registration under Article 57-2, paragraph (1) of the New Consumption Tax Act on the 2023 Effective Date, and these Supplementary Provisions and the provisions of the New Consumption Tax Act apply. In this case, the district director having jurisdiction over that person's place for tax payment is to enter, in the register of qualified invoice issuers (meaning the register of qualified invoice issuers prescribed in paragraph (4) of that Article; the same applies in the following paragraph), that person's name or title, the registration number under paragraph (4) of that Article (referred to as the "new registration number" in paragraph (3)) and other matters specified by Cabinet Order.

②The district director is to notify in writing a registered foreign business operator to which the provisions of the preceding paragraph apply to that effect. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as specified by Cabinet Order.

③Where a business operator that has become a qualified invoice issuer (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the New Consumption Tax Act; the same applies in Articles 51-2 and 51-3 of the Supplementary Provisions) pursuant to the provisions of paragraph (1) has difficulty in stating the new registration number in the qualified invoice under paragraph (1) of Article 57-4 of the New Consumption Tax Act, the qualified simplified invoice under paragraph (2) of that Article or the qualified return invoice under paragraph (3) of that Article, which it issues pursuant to paragraphs (1) through (3) of that Article, or has difficulty in recording the new registration number in the electronic or magnetic record under paragraph (5) of that Article that it provides pursuant to paragraph (5) of that Article, it may, in lieu of the new registration number to be stated in those documents issued, or the new registration number to be recorded in that electronic or magnetic record provided, during the period from the 2023 Effective Date to March 31, 2024, state or record the registration number under Article 39, paragraph (4) of the Supplementary Provisions of the 2015 Amendment Act before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).

④Where a registered foreign business operator to which the provisions of paragraph (1) apply has, by the day before the 2023 Effective Date, submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment, it is deemed to have submitted the written notification under Article 57-2, paragraph (10), item (i) of the New Consumption Tax Act to that district director on the 2023 Effective Date.

①Except as otherwise provided in these Supplementary Provisions, the provisions of the New Consumption Tax Act apply to consumption tax on transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date, taxable purchases that a business operator makes in Japan on or after the 2023 Effective Date, and taxable goods taken out of a bonded area on or after the 2023 Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets that a business operator made in Japan before the 2023 Effective Date, taxable purchases that a business operator made in Japan before the 2023 Effective Date, and taxable goods taken out of a bonded area before the 2023 Effective Date.

②Except as otherwise provided in these Supplementary Provisions, the provisions of Article 9, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began on or before the 2023 Effective Date.

Where, for taxable purchases made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.

Where a business operator receives, on or after the 2023 Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the 2023 Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.

①The provisions of Article 43 of the New Consumption Tax Act apply from the interim filing period prescribed in paragraph (1) of that Article that ends on or after the 2023 Effective Date.

②The provisions of Article 45 of the New Consumption Tax Act apply from the taxable period that ends on or after the 2023 Effective Date.

①Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act apply to taxable transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date.

②Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2023 Effective Date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the 2018 Amendment Act and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect; the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to the taxable transfers, etc. of assets of the portion of that lease transfer that is deemed to have been made on or after the 2023 Effective Date.

③Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.

④Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.

⑤Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act made with respect to taxable transfers, etc. of assets to which the provisions of Article 57-4, paragraph (1) of that Act have been applied.

⑥Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of Article 57-4 of the New Consumption Tax Act to taxable transfers, etc. of assets to which the special provisions on the time of transfer, etc. of assets apply are specified by Cabinet Order.

①Where, for taxable purchases made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.

②Transitional measures concerning taxable purchases made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding paragraph.

①With respect to a taxable period of a qualified invoice issuer (including a person deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of the Consumption Tax Act pursuant to Article 57-3, paragraph (3) of that Act, and excluding a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act that, on the first day of the taxable period, has no permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or Article 2, item (xii)-19 of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article) that includes a day falling within the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of the Consumption Tax Act (including that registration in the case where the person is deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of that Act pursuant to Article 57-3, paragraph (3) of that Act; the same applies in paragraph (1) of the following Article), no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in the following items), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.

②The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 80/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act in that taxable period.

③A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the New Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).

④With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act, Article 45, paragraph (1) and Article 60, paragraph (4) of the New Consumption Tax Act, and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of the New Consumption Tax Act with "the preceding Chapter and Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37" in Article 60, paragraph (4) of the New Consumption Tax Act with "Article 37 or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".

⑤Where a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act ceases to be exempt from the obligation to pay consumption tax from the first day of the taxable period that includes the 2023 Effective Date by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act, and that business operator has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of Article 44, paragraph (1) of the Supplementary Provisions, then with respect to the submission, for that taxable period of that business operator, of the written notification under Article 9, paragraph (5) of the Consumption Tax Act, the provisions of paragraph (6) of that Article do not apply. In this case, where, during that taxable period, that business operator has submitted to the district director having jurisdiction over its place for tax payment that written notification stating that it intends to cease to be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for that taxable period, the provisions of paragraph (8) of that Article are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that taxable period.

⑥Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.

⑦Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①With respect to each taxable period included in 2027 and 2028 of a qualified invoice issuer that is an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of that Act, no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in items (ii) through (iv) of paragraph (1) of the preceding Article), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.

②The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 70/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of that Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act in that taxable period (excluding those relating to a transfer of specified low-value assets).

③A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).

④With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7), Article 12-4, paragraphs (1) and (3) and Article 45, paragraph (1) of the Consumption Tax Act and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of that Act with "the preceding Chapter and Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".

⑤Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.

⑥Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①With respect to taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and the following Article) during the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (referred to as the "application deadline" in paragraph (1) of the following Article) (excluding those to which Article 30, paragraph (1) of that Act applies; the same applies in paragraph (1) of the following Article), of those taxable purchases that would be subject to Article 30, paragraph (1) of the Consumption Tax Act as in force before amendment by the 2023 amendment provisions (hereinafter in this Article and the following Article referred to as the "Former Consumption Tax Act") if the provisions of Article 30 of the Former Consumption Tax Act were still in force (excluding, where the total amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Consumption Tax Act; the same applies hereinafter in this paragraph, in paragraph (1) of the following Article and in Article 53-2 of the Supplementary Provisions) that the business operator makes from one person in the year, in the case of an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act, or in the business year prescribed in item (xiii) of that paragraph, in the case of a corporation, exceeds 100,000,000 yen, the taxable purchases of the portion exceeding that amount; hereinafter in this Article and the following Article referred to as "deductible taxable purchases"), Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc. (meaning an electronic or magnetic record prescribed in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and in paragraphs (1) and (2) of the following Article), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person (meaning a taxable transfer, etc. of assets subject to the reduced rate prescribed in Article 2, paragraph (1), item (ix)-2 of the Consumption Tax Act, and excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or other provisions of laws or treaties of that Act; the same applies in paragraph (3) and in paragraph (1) of the following Article), 6.24/108) by 80/100 to be the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".

②With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".

③With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, those documents include a document to which a business operator that has received delivery of those documents has made additional entries, on the basis of the fact of the taxable transfer, etc. of assets relating to those documents, of the matters to be stated listed in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act (limited, among those matters, to the fact that the taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate) or the matters to be stated listed in (d) of that item.

④Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the New Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of the New Consumption Tax Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by 80/100), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of the New Consumption Tax Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases is inventory to which the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply, the amount calculated by multiplying that amount of consumption tax by 80/100)".

①With respect to deductible taxable purchases made in Japan by a business operator during the period from the day following the application deadline to September 30, 2031, Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc., to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108) by the ratio specified in each of the following items according to the category of deductible taxable purchases listed in that item to be the amount of consumption tax on taxable purchases prescribed in paragraph (1) of that Article. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".

②With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".

③With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the provisions of paragraph (3) of the preceding Article apply mutatis mutandis.

④Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of that Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of that Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount of consumption tax by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall)".

Where, for taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act) during the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date (limited to those made in a taxable period for which taxable sales in the base period are 100,000,000 yen or less, or for which taxable sales in the specified period (meaning taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Consumption Tax Act) are 50,000,000 yen or less), the amount of consideration paid for those taxable purchases is small, as specified by Cabinet Order, then with respect to the application of Article 30, paragraph (7) of the New Consumption Tax Act, the phrase "books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase)" in that paragraph is deemed to be replaced with "books relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period". In this case, the provisions of the preceding two Articles do not apply to those taxable purchases.

The provisions then in force continue to govern the application of Article 38, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter in this Article referred to as the "2015 Amendment Act") to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan during the period from the application date of the new Consumption Tax Act prescribed in Article 35 of the Supplementary Provisions of the 2015 Amendment Act to September 30, 2023 (hereinafter in this Article referred to as the "former law application period") and that relate to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the Consumption Tax Act, and excluding those that fall under the provision of telecommunications services for businesses prescribed in Article 2, paragraph (1), item (viii)-4 of the Consumption Tax Act; the same applies hereinafter in this Article) received from a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act, and to the application of Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act to the supply of telecommunications services made in Japan during the former law application period by a business operator that received registration pursuant to Article 39, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act as in force before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.

In introducing the reduced tax rate system for consumption tax (including local consumption tax; the same applies hereinafter in this Article and the following Article), the government is to take the following measures in order to secure stable permanent financial resources, while firmly maintaining the fiscal consolidation target (referred to simply as the "fiscal consolidation target" in item (ii)) stated in the Basic Policy on Economic and Fiscal Management and Reform 2015 (referred to as "Basic Policy 2015" in item (ii)), which was decided by the Cabinet on June 30, 2015, and in accordance with the basic concept concerning the manner of securing stable financial resources for social security shown in Article 2 of the Act on Promotion of Social Security System Reform (Act No. 64 of 2012), Article 1 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., and Article 28 of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013).

①In introducing the reduced tax rate system for consumption tax, the government is to put in place the system necessary for making thorough preparations so that no confusion arises, to make the reduced tax rate system for consumption tax widely known and respond to consultations concerning the preparations of business operators, and, while verifying the state of preparations of business operators and the state of the government's efforts, to take, as necessary, the measures necessary to contribute to the smooth introduction and operation of the reduced tax rate system for consumption tax.

②From the viewpoint of ensuring the smooth operation of the reduced tax rate system for consumption tax and proper taxation, the government is to, while promoting the advancement of the management of small and medium-sized business operators, verify, targeting a period within three years after the introduction of the reduced tax rate system for consumption tax, the state of preparations of business operators for the introduction of the qualified invoice, etc. preservation method and its possible impact on transactions between business operators, the impact of the introduction of the reduced tax rate system for consumption tax on the simplified taxation system, and the state of application of the transitional measures accompanying the introduction of the reduced tax rate system for consumption tax, and, where it finds it necessary, take legislative and other necessary measures based on the results.