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.