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.