①The provisions of Article 8, paragraphs (5) and (6) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 8, paragraph (4) of the New Consumption Tax Act that is made without the approval under the proviso to that paragraph; the same applies hereinafter in this paragraph) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 8, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods made before that date.

②The 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 Consumption Tax Act made with respect to a taxable transfer, etc. of assets prescribed in Article 57-4, paragraph (1) of the New Consumption Tax Act to which the provisions of that paragraph apply and which a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act makes in Japan on or after October 1, 2023.