This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

The provisions of Article 12-4, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" through Article 46 of the Supplementary Provisions) apply 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 Articles 44 and 46 of the Supplementary Provisions) becomes subject to the application of Article 36, paragraph (1) or (3) of the Consumption Tax Act on or after the Effective Date.

The provisions of Article 18, paragraph (1) of the New Consumption Tax Act apply to taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter through Article 47 of the Supplementary Provisions) beginning on or after January 1, 2022, and the provisions then in force continue to govern taxable periods that began before that day.

①The provisions of Article 30, paragraph (10) of the New Consumption Tax Act apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46 of the Supplementary Provisions) pertaining to residential rental buildings (meaning residential rental buildings prescribed in that paragraph; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2020, and to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies hereinafter in this Article) pertaining to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) pertaining to residential rental buildings that are taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) on or after that day, and the provisions then in force continue to govern taxable purchases pertaining to residential rental buildings made in Japan by a business operator before that day and the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that were taken out of a bonded area before that day.

②Notwithstanding the provisions of the preceding paragraph, the provisions of Article 30, paragraph (10) of the New Consumption Tax Act do not apply to taxable purchases pertaining to residential rental buildings made in Japan by a business operator on or after October 1 of the same year based on a contract concluded by the business operator by March 31, 2020, or to the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that are taken out of a bonded area on or after that day.

The provisions of Article 45-2, paragraphs (1) and (2) of the New Consumption Tax Act apply to the taxable period that includes the last day of the business years prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act and the consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies in Article 47 of the Supplementary Provisions) that end on or after March 31, 2021.

①The provisions of Appended Table 1, item (xiii) of the New Consumption Tax Act apply to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) and taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets and taxable purchases made in Japan by a business operator before the Effective Date.

②In the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) that conducts a lease of a building (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets set forth in Appended Table 1, item (xiii) of the New Consumption Tax Act (excluding one that falls under a transfer, etc. of assets set forth in Appended Table 1, item (xiii) of the Consumption Tax Act before amendment by the provisions of Article 6); the same applies hereinafter in this paragraph) has, for use in business pertaining to the lease of a building, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) in Japan before the Effective Date, or has taken taxable goods that fall under an adjustment-target fixed asset out of a bonded area before the Effective Date, then, for as long as that adjustment-target fixed asset continues to be used in that business on or after the Effective Date, Article 34 of the Consumption Tax Act applies to that adjustment-target fixed asset on the basis that it is deemed to be used in business pertaining to a taxable transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Consumption Tax Act.

①With regard to the taxable period that includes the last day of a consolidated business year that began before April 1, 2022 (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Former Corporation Tax Act began before that day), the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "2022 Former Consumption Tax Act" in the following paragraph) remain in force.

②In the case where a corporation to which Article 45-2, paragraph (2) of the 2022 Former Consumption Tax Act applies is deemed, pursuant to Article 34 of the Supplementary Provisions, to have had the deadline for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended, the written notification under Article 45-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 7 is deemed to have been submitted by that corporation on the day following the last day of the first consolidated business year to end on or after March 31, 2022.

④The provisions of Article 44, paragraph (6) of the Supplementary Provisions of the new 2018 Amendment Act apply to the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article) that includes the last day of a business year prescribed in Article 2, paragraph (1), item (xiii) of that Act ending on or after March 31, 2022, of a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.