Supplementary Provisions, Article 5Transitional Measures Concerning Local Consumption Tax

The provisions of Article 72-87 and Article 9-5 of the Supplementary Provisions of the New Act apply where a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act (Act No. 108 of 1988) as amended by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) begins on or after April 1, 2004, and the provisions then in force continue to govern where a taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act prior to amendment by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. began before that date.