Supplementary Provisions, Article 12Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
第十二条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置）
Where a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act; the same applies hereinafter in this Article and the following Article) has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to a transfer, etc. of assets in social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article relating to that refund, etc. of consideration for sales.
事業者（新法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条において同じ。）が、施行日前に国内において行った社会福祉事業等の資産の譲渡等につき、新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
The provisions of Article 38 of the New Act apply, with respect to the refund, etc. of consideration for sales prescribed in paragraph (1) of that Article relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date.
新法第三十八条の規定は、授産作業の資産の譲渡等に係る同条第一項に規定する売上げに係る対価の返還等については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。