第二条（臨時販売場の承認の効力に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning the Effect of Approval for Temporary Sales Outlets
The approval under Article 8, paragraph (9) of the Consumption Tax Act pertaining to a written application submitted before the day specified in item (iii) of the preceding Article pursuant to Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 is deemed to be the approval under Article 8, paragraph (9) of that Act pertaining to a temporary sales outlet that is deemed to be a general-type tax-free shop or a procedure-entrustment-type tax-free shop prescribed in Article 18-5, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after amendment by the provisions of Article 1.
前条第三号に定める日前に第一条の規定による改正前の消費税法施行令第十八条の五第一項の規定により提出された申請書に係る消費税法第八条第九項の承認は、第一条の規定による改正後の消費税法施行令第十八条の五第二項第一号に規定する一般型輸出物品販売場又は手続委託型輸出物品販売場とみなされる臨時販売場に係る同法第八条第九項の承認とみなす。