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.