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Supplementary Provisions, Article 45Transitional Measures Concerning the Special Provisions on Filing Consumption Tax Returns Through an Electronic Data Processing System
第四十五条（電子情報処理組織による消費税の申告の特例に関する経過措置）
The provisions of Articles 46-2 and 46-3 of the New Consumption Tax Act apply to taxable periods beginning on or after April 1, 2020.
新消費税法第四十六条の二及び第四十六条の三の規定は、令和二年四月一日以後に開始する課税期間について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.