Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第八条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置）
Where a business operator has received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Act with respect to a purchase for social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to that refund, etc. of consideration for purchases.
事業者が、施行日前に国内において行った社会福祉事業等の仕入れにつき、新法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
The provisions of Article 32 of the New Act apply, with respect to the refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article relating to a purchase for sheltered workshop work, to the case where a business operator makes that purchase for sheltered workshop work in Japan on or after the Effective Date.
Where a business operator has received a refund of the amount of consumption tax prescribed in Article 32, paragraph (4) of the New Act with respect to foreign goods taken out of a bonded area before the Effective Date that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to the refund of that consumption tax.