Supplementary Provisions, Article 24Transitional Measures Concerning Notification of Temporary Sales Outlets in Port Facilities
第二十四条(港湾施設臨時販売場の届出に関する経過措置)
In the case where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in the following Article) that has received the approval under Article 8, paragraph (9) of the Consumption Tax Act prior to amendment by the provisions of Article 6 (hereinafter in this Article referred to as the "Former Consumption Tax Act") has submitted the written notification under Article 8, paragraph (8) of the Former Consumption Tax Act before July 1, 2019, the provisions then in force continue to govern the application of that paragraph.
第六条の規定による改正前の消費税法(以下この条において「旧消費税法」という。)第八条第九項の承認を受けた事業者(消費税法第二条第一項第四号に規定する事業者をいう。次条において同じ。)が、令和元年七月一日前に旧消費税法第八条第八項の規定による届出書を提出した場合における同項の規定の適用については、なお従前の例による。