①Articles 10 through 12 apply to cases where the inheritance, merger or split prescribed in those provisions takes place on or after the day following the Effective Date.

②In the case where Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) apply, if the first day of the period corresponding to the base period prescribed in those provisions is before the Effective Date, those provisions are to be applied on the assumption that this Act had been in effect from the first day of that period.

①Article 15 applies to instalment sales or similar transactions of inventory or services prescribed in paragraph (1) of that Article that are conducted on or after the application date.

②Article 16 applies to sales on deferred payment terms of assets prescribed in paragraph (1) of that Article, or transfers of assets on deferred payment terms prescribed in paragraph (5) of that Article, that are conducted on or after the application date.

①In the case where a business operator, under a contract concluded before the application date for the undertaking of long-term construction (meaning long-term construction prescribed in Article 17, paragraph (1); the same applies below in this paragraph), delivers the subject matter of the contract on or after the application date (excluding the case where Article 3, paragraph (1) of the Supplementary Provisions applies), if the business operator has an amount that, with respect to the amount of consideration for that long-term construction, was accounted for by the percentage-of-completion method prescribed in Article 17, paragraph (1) in the year or business year that includes the application date or an earlier year or business year, the portion of the subject matter of that long-term construction that relates to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part corresponding to the period from the day on which that long-term construction was commenced to the day preceding the application date is deemed to relate to the amount already accounted for by the percentage-of-completion method under that paragraph, and Article 17, paragraph (2) may be applied.

②In the application of Article 38, paragraph (1), Article 39, paragraph (1), Article 43, paragraph (1) or Article 45, paragraph (1) where a business operator has made a taxable transfer, etc. of assets to which the preceding paragraph applies, the phrase "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 38, paragraph (1) and Article 39, paragraph (1) is deemed to be replaced with "excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and the portion of a taxable transfer, etc. of assets to which Article 8, paragraph (1) of the Supplementary Provisions applies that relates to the amount calculated as prescribed in that paragraph", and the phrase "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty" in Article 43, paragraph (1) and Article 45, paragraph (1) is deemed to be replaced with "those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other Act or treaty and those to which Article 8, paragraph (1) of the Supplementary Provisions applies".

③If a business operator has taken delivery, from another business operator, of subject matter to which paragraph (1) applies, the portion of the amount of consideration for the subject matter delivered that relates to the amount to which that paragraph has applied is deemed to have been delivered before the application date.

④If a business operator has delivered subject matter to which paragraph (1) has applied, the business operator is to notify the counterparty in writing that the delivery of the subject matter is one to which that paragraph has applied, and of the amount of consideration for the portion to which that paragraph has applied.

Article 18 applies to transfers, etc. of assets and taxable purchases conducted on or after the application date by an individual business operator prescribed in paragraph (1) of that Article.

In the application of Article 21, paragraph (1) or (2) to an individual business operator to which Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act has applied before the Effective Date, the documents prescribed in those provisions are deemed to have been submitted on the Effective Date.

①The rate of consumption tax on a transfer of a standard passenger car conducted in Japan, or on a standard passenger car withdrawn from a bonded area, during the period from the application date through March 31, 1992 is 6/100, notwithstanding Article 29.

②A standard passenger car prescribed in the preceding paragraph means a passenger car with four or more wheels that is more than 320 centimeters in length, more than 140 centimeters in width, or has a cylinder capacity exceeding 550 cubic centimeters (excluding those powered by electricity that do not have an internal combustion engine), other than a passenger car for which one year or more has elapsed since the day on which a motor vehicle inspection certificate was first issued under Article 60, paragraph (1) (New Inspection) or Article 71, paragraph (4) (Preliminary Inspection) of the Road Transport Vehicle Act (Act No. 185 of 1951) (or, for one not subject to those provisions, since the day on which its use began) and a passenger car for which transfer registration has been made under Article 13 (Transfer Registration) of that Act (for a passenger car withdrawn from a bonded area, one specified by Cabinet Order as having been used for one year or more before its withdrawal).

③If a business operator has conducted, within the period prescribed in paragraph (1), an instalment sale or similar transaction prescribed in Article 15, paragraph (1) of a standard passenger car prescribed in paragraph (1), and has had that paragraph of Article 15 applied to the transfer of the standard passenger car, the rate applicable to the transfer of assets relating to the portion of the installments for the instalment sale or similar transaction of that standard passenger car whose payment due dates arrive after the period prescribed in paragraph (1) is, notwithstanding Article 29, the rate prescribed in that paragraph.

④In the application of Article 30, paragraph (1), Article 32, paragraph (1), Article 36, paragraph (1), Article 38, paragraph (1) and Article 39, paragraph (1) to a standard passenger car to which paragraph (1) applies (referred to as a "standard passenger car" in this Article), the phrase "3/103" in Article 30, paragraph (1), Article 32, paragraph (1), item (i) and Article 36, paragraph (1) is deemed to be replaced with "6/106", the phrase "3/100" in Article 38, paragraph (1) is deemed to be replaced with "6/100" and "3/103" with "6/106", and the phrase "3/103" in Article 39, paragraph (1) is deemed to be replaced with "6/106".

⑤With regard to returns under Article 42, paragraph (1), (4), (6) or (8) that state the matters listed in the items of Article 43, paragraph (1), and returns under Article 45, paragraph (1), for each taxable period of a business operator that transfers standard passenger cars from the taxable period that includes the application date to the taxable period that includes March 31, 1992, and for each taxable period in which a transfer of assets prescribed in paragraph (3) to which the rate prescribed in paragraph (1) applies was made, the phrase "total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) is deemed to be replaced with "the amounts of the tax base classified by each differing tax rate, and the total thereof", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) is deemed to be replaced with "tax base amount classified by each differing tax rate".

⑥In addition to what is provided for in the preceding two paragraphs, technical readings of terms where this Act is applied to standard passenger cars and other matters necessary for the application of the provisions of this Act to standard passenger cars are specified by Cabinet Order.

The provisions of Article 32 apply to the case where a business operator under paragraph (1) of that Article receives a refund, etc. of consideration for purchases prescribed in that paragraph with respect to a taxable purchase made in Japan on or after the application date, or the case where it receives a refund of the amount of consumption tax prescribed in paragraph (4) of that Article with respect to taxable goods taken out of a bonded area on or after the application date.

With respect to the application of Article 37 in the case where a business operator prescribed in Article 37, paragraph (1) has submitted the written notification prescribed in that paragraph to the district director having jurisdiction over its place for tax payment before the application date, the phrase "a written notification" in that paragraph is deemed to be replaced with "by March 31, 1989, a written notification", the phrase "the taxable period following the taxable period that includes the day on which that written notification was submitted (or, if the taxable period that includes the day on which that written notification was submitted is the taxable period that includes the day on which the business operator commenced business or another taxable period specified by Cabinet Order, that taxable period)" with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (3) of that Article with "the taxable period that includes April 1, 1989".

The provisions of Article 38 apply to the case where a business operator under paragraph (1) of that Article has made a refund, etc. of consideration for sales prescribed in that paragraph with respect to a taxable transfer, etc. of assets prescribed in that paragraph made in Japan on or after the application date.

The provisions of Article 39 apply to the case where, with respect to accounts receivable or other claims relating to a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article made in Japan on or after the application date by a business operator under that paragraph, a fact prescribed in that paragraph has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that taxable transfer, etc. of assets as referred to in that paragraph.

①With respect to the application of Article 40 to the taxable period that includes the application date of an individual business operator (excluding an individual business operator to whom Article 40, paragraph (3) applies), the phrase "60 million yen" in paragraph (1) of that Article is deemed to be replaced with "45 million yen", and the phrase "30 million yen" with "22.5 million yen".

②The provisions of Article 40, paragraph (3) apply mutatis mutandis to a corporation whose taxable period began before the application date and ends on or after the application date. In this case, the phrase "the number of months in that taxable period" in that paragraph is deemed to be replaced with "the number of months in the period from April 1, 1989 to the last day of that taxable period".

The provisions of Article 42 apply to taxable periods prescribed in paragraph (1) of that Article that begin on or after the day following the application date.

The provisions of Article 60, paragraphs (2) and (3) apply to transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area that take place on or after the application date.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

A federation of agricultural cooperatives that has changed its organization under the provisions of Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) (Change of Organization of Continuing Prefectural Central Unions into Federations of Agricultural Cooperatives) from a continuing prefectural central union prescribed in that Article, and that continues to use the words "Central Union of Agricultural Co-operatives" in its name under the provisions of Article 18 of the Supplementary Provisions of that Act (Special Provisions on Businesses, etc. Relating to Federations of Agricultural Cooperatives after Change of Organization), is deemed to be a corporation listed in Appended Table 3, item (i), and the provisions of this Act and the provisions of other laws and regulations specified by Cabinet Order apply.