This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

①The provisions of Article 9-2, paragraph (3) of the Consumption Tax Act as amended by the provisions of Article 5 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to the year of an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) or the business year of a corporation (including an association or foundation without legal personality prescribed in Article 2, paragraph (1), item (vii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies hereinafter through paragraph (3)) beginning on or after October 1, 2024, and the provisions then in force continue to govern the year of an individual business operator or the business year of a corporation that began before that day.

②The provisions of Article 12-2, paragraph (3) and Article 12-3, paragraph (5) of the New Consumption Tax Act apply to business years beginning on or after October 1, 2024.

③The provisions of Article 12-3, paragraph (1) of the New Consumption Tax Act apply to business years beginning on or after October 1, 2024, and the provisions then in force continue to govern business years that began before that day.

④The provisions of Article 12-4, paragraph (3) 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 in paragraph (9)) of gold bullion and similar items (meaning gold bullion and similar items prescribed in Article 12-4, paragraph (3) of the New Consumption Tax Act; the same applies hereinafter in this paragraph) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in paragraph (9)) on or after the Effective Date, and to the taking out of taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act that fall under gold bullion and similar items from a bonded area prescribed in item (ii) of that paragraph.

⑤The provisions of Article 14, paragraph (1), Article 15 and Article 60, paragraph (4) of the New Consumption Tax Act apply to public interest trusts prescribed in the proviso to Article 14, paragraph (1) of the New Consumption Tax Act (including trusts that have received transition authorization) that take effect on or after the day specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern public interest trusts (excluding those that have received transition authorization) that took effect before that day and are prescribed in Article 1 of the Act on Charitable Trust as it was before amendment by the Act on Public Interest Trusts.

⑥The provisions of Article 15-2, paragraph (1) of the New Consumption Tax Act apply to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in that paragraph; the same applies hereinafter in this paragraph) performed in Japan on or after April 1, 2025, and the provisions then in force continue to govern the supply of telecommunications services performed in Japan before that day.

⑦The provisions of Article 15-2, paragraphs (2) and (3) of the New Consumption Tax Act apply to taxable periods on or after the determination period at commencement (the taxable period that includes the Effective Date (meaning 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); the same applies hereinafter in this paragraph and paragraph (10)) (or, where that taxable period ends on or after August 1, 2024, the taxable period preceding that taxable period; hereinafter in this paragraph and the following paragraph referred to as the "determination period at commencement")). In this case, with regard to the application of Article 15-2, paragraph (3) of the New Consumption Tax Act to the determination period at commencement, the phrase "the deadline for filing the return under Article 45, paragraph (1) for that taxable period (or, where there is no obligation to file a return under that paragraph, the deadline for filing the return under that paragraph that would apply if there were such an obligation)" in that paragraph is deemed to be replaced with "September 30, 2024".

⑧In the case where the designation under Article 15-2, paragraph (2) of the New Consumption Tax Act pertaining to the determination period at commencement is made by December 31, 2024, that designation takes effect on April 1, 2025, notwithstanding the provisions of the second sentence of that paragraph.

⑨The provisions of Article 30, paragraph (12) of the New Consumption Tax Act apply to taxable purchases made in Japan by a business operator on or after the Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before the Effective Date.

⑩The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning on or after October 1, 2024, and the provisions then in force continue to govern taxable periods that began before that day.

⑪Notwithstanding the provisions of Article 4, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, the provisions of Article 51, paragraph (3) of the New Consumption Tax Act apply to the case where, on or after October 1, 2024, an authorized importer prescribed in Article 51, paragraph (3) of the New Consumption Tax Act submits the written application prescribed in the first sentence of that paragraph.

The provisions of Article 51-2, paragraph (1) and Article 52 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), as amended by the provisions of Article 21, apply to taxable periods (meaning taxable periods 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); the same applies hereinafter in this Article) beginning on or after October 1, 2024, and the provisions then in force continue to govern taxable periods that began before that day.

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.