This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①The provisions of Article 8, paragraphs (1) through (4), (6) and (8) of the Consumption Tax Act as amended by the provisions of Article 7 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after April 1, 2023, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.

②The provisions of Article 21, paragraphs (1) and (2) of the New Consumption Tax Act apply to a change, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a change, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in those provisions, made under Article 21, paragraphs (1) through (3) of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "Former Consumption Tax Act" in the following paragraph).

③The provisions of Article 25 of the New Consumption Tax Act apply to a relocation, on or after January 1, 2023, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in that Article, and the provisions then in force continue to govern a relocation, before that day, of the place for tax payment of consumption tax relating to the transfers, etc. of assets and specified purchases prescribed in Article 25 of the Former Consumption Tax Act.

With regard to a disposition on an application under Article 57-2, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this Article referred to as the "2016 Amendment Act") as it was before amendment by the provisions of Article 20 (hereinafter in this Article referred to as the "2023 Former Consumption Tax Act") that was filed before the Effective Date and to which the provisions then in force apply pursuant to the main clause of Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, in the case where, at the time this Act comes into effect, no disposition refusing registration under Article 57-2, paragraph (5) of the 2023 Former Consumption Tax Act, to which the provisions then in force apply pursuant to the first sentence of Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act, has been made, the provisions then in force continue to govern.

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.