Supplementary Provisions, Article 8Transitional Measures Accompanying the Partial Amendment of the Local Tax Act by the Provisions of Article 2

Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 2 (hereinafter referred to as the "2019 New Local Tax Act") relating to local consumption tax apply to local consumption tax on taxable transfers, etc. of assets and specified taxable purchases made by a business operator on or after the date specified in Article 1, item (iii) of the Supplementary Provisions (hereinafter referred to as the "Partial Effective Date") and taxable goods taken from a bonded area on or after the Partial Effective Date, and with regard to local consumption tax on taxable transfers, etc. of assets and specified taxable purchases made by a business operator during the period from the Effective Date to the day before the Partial Effective Date and taxable goods taken from a bonded area during the period from the Effective Date to the day before the Partial Effective Date, the provisions then in force continue to govern.