①Notwithstanding the provisions of the preceding Article, a person who is a registered foreign business operator (meaning a registered foreign business operator prescribed in the proviso to Article 38, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "2015 Amendment Act" through Article 51-3 of the Supplementary Provisions); the same applies in paragraphs (2) and (4)) on September 1, 2023 and who has not submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act is deemed to have received registration under Article 57-2, paragraph (1) of the New Consumption Tax Act on the 2023 Effective Date, and these Supplementary Provisions and the provisions of the New Consumption Tax Act apply. In this case, the district director having jurisdiction over that person's place for tax payment is to enter, in the register of qualified invoice issuers (meaning the register of qualified invoice issuers prescribed in paragraph (4) of that Article; the same applies in the following paragraph), that person's name or title, the registration number under paragraph (4) of that Article (referred to as the "new registration number" in paragraph (3)) and other matters specified by Cabinet Order.

②The district director is to notify in writing a registered foreign business operator to which the provisions of the preceding paragraph apply to that effect. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as specified by Cabinet Order.

③Where a business operator that has become a qualified invoice issuer (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the New Consumption Tax Act; the same applies in Articles 51-2 and 51-3 of the Supplementary Provisions) pursuant to the provisions of paragraph (1) has difficulty in stating the new registration number in the qualified invoice under paragraph (1) of Article 57-4 of the New Consumption Tax Act, the qualified simplified invoice under paragraph (2) of that Article or the qualified return invoice under paragraph (3) of that Article, which it issues pursuant to paragraphs (1) through (3) of that Article, or has difficulty in recording the new registration number in the electronic or magnetic record under paragraph (5) of that Article that it provides pursuant to paragraph (5) of that Article, it may, in lieu of the new registration number to be stated in those documents issued, or the new registration number to be recorded in that electronic or magnetic record provided, during the period from the 2023 Effective Date to March 31, 2024, state or record the registration number under Article 39, paragraph (4) of the Supplementary Provisions of the 2015 Amendment Act before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).

④Where a registered foreign business operator to which the provisions of paragraph (1) apply has, by the day before the 2023 Effective Date, submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment, it is deemed to have submitted the written notification under Article 57-2, paragraph (10), item (i) of the New Consumption Tax Act to that district director on the 2023 Effective Date.

①Except as otherwise provided in these Supplementary Provisions, the provisions of the New Consumption Tax Act apply to consumption tax on transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date, taxable purchases that a business operator makes in Japan on or after the 2023 Effective Date, and taxable goods taken out of a bonded area on or after the 2023 Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets that a business operator made in Japan before the 2023 Effective Date, taxable purchases that a business operator made in Japan before the 2023 Effective Date, and taxable goods taken out of a bonded area before the 2023 Effective Date.

②Except as otherwise provided in these Supplementary Provisions, the provisions of Article 9, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began on or before the 2023 Effective Date.

Where, for taxable purchases made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.

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.

①The provisions of Article 43 of the New Consumption Tax Act apply from the interim filing period prescribed in paragraph (1) of that Article that ends on or after the 2023 Effective Date.

②The provisions of Article 45 of the New Consumption Tax Act apply from the taxable period that ends on or after the 2023 Effective Date.

①Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act apply to taxable transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date.

②Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2023 Effective 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 2018 Amendment Act and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect; the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to the taxable transfers, etc. of assets of the portion of that lease transfer that is deemed to have been made on or after the 2023 Effective Date.

③Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.

④Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.

⑤Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act made with respect to taxable transfers, etc. of assets to which the provisions of Article 57-4, paragraph (1) of that Act have been applied.

⑥Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of Article 57-4 of the New Consumption Tax Act to taxable transfers, etc. of assets to which the special provisions on the time of transfer, etc. of assets apply are specified by Cabinet Order.

①Where, for taxable purchases made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.

②Transitional measures concerning taxable purchases made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding paragraph.