Supplementary Provisions, Article 128-2Transitional Measures Concerning Special Provisions on Cancellation, etc. of the Registration of Qualified Invoice Issuers
第百二十八条の二（適格請求書発行事業者の登録の取消し等に関する特例に関する経過措置）
The provisions of Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files, on or after October 1, 2023, a written notification under the provisions of Article 57-2, paragraph (10), item (i) of the Consumption Tax Act as amended by the 2023 Amendment Provisions, and the provisions of Article 86-5, paragraph (14) of the New Act on Special Measures Concerning Taxation apply in the case where a qualified invoice issuer referred to in that paragraph files the written notification referred to in paragraph (3) of that Article on or after that date.
新租税特別措置法第八十六条の五第十三項の規定は、同項の適格請求書発行事業者が令和五年十月一日以後に五年改正規定による改正後の消費税法第五十七条の二第十項第一号の規定による届出書を提出する場合について適用し、新租税特別措置法第八十六条の五第十四項の規定は、同項の適格請求書発行事業者が同日以後に同条第三項の届出書を提出する場合について適用する。