Supplementary Provisions, Article 48Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第四十八条（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 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.
事業者が、五年施行日前に国内において行った課税仕入れにつき、五年施行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。