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".