This Act comes into effect as of October 1, 1991.

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), on taxable purchases made by a business operator in Japan on or after the Effective Date, and on foreign goods taken out of a bonded area on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, on taxable purchases made by a business operator in Japan before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date.

With respect to the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Act (referred to as "taxable sales in the base period" in paragraph (1) of the following Article) for a taxable period prescribed in Article 19 of the Consumption Tax Act (hereinafter referred to as the "taxable period") that begins on or after the Effective Date, where the first day of that base period is before the Effective Date, the taxable sales are calculated under the provisions of Article 9, paragraphs (2) and (3) of the New Act as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act (limited to the portion relating to transfers, etc. of assets other than those specified by Cabinet Order among the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act before the amendment (hereinafter referred to as the "Former Act") and those that fall under the transfers, etc. of assets set out in item (viii) of that Table; the same applies in the following Article) had been in effect from the first day of that base period.

①In the case where, on or after the Effective Date, an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act (hereinafter in this Article referred to as "inheritance"), a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger"), or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") has taken place, with respect to the taxable sales in the base period of the decedent prescribed in Article 10, paragraph (1) of the New Act, the taxable sales in the base period of the merged corporation prescribed in Article 11, paragraph (1) or (3) of the New Act, or the taxable sales in the base period of the split-off parent corporation prescribed in Article 12, paragraph (1) of the New Act, where the first day of that base period is before the Effective Date, the provisions of Article 10, paragraph (1), Article 11, paragraph (1) or (3), or Article 12, paragraph (1) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that base period.

②In the case where a merger or company split has taken place, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act for a taxable period beginning on or after the Effective Date, where the first day of that period is before the Effective Date, the provisions of Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that period.

③In addition to what is provided for in the preceding two paragraphs, particulars necessary for the application of the provisions of Articles 10 through 12 of the New Act in the case where an inheritance, merger or company split has taken place are specified by Cabinet Order.

①Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act)), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.

②Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.

①Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii), (x) and (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Former Act)), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii), (x) and (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment.

②Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act.

①Where, with respect to a transfer, etc. of assets in social welfare services, etc. (meaning a transfer, etc. of assets that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xiii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act); the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets in social welfare services, etc. is on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xiii) of the New Act do not apply to that transfer, etc. of assets in social welfare services, etc.

②Where, with respect to a purchase for social welfare services, etc. (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets in social welfare services, etc., or receiving the provision of services relating to a transfer, etc. of assets in social welfare services, etc.; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of costs was paid in respect of that purchase for social welfare services, etc. is on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act relating to that purchase for social welfare services, etc.

③Where, with respect to a transfer, etc. of assets from sheltered workshop work (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act; the same applies hereinafter) or a purchase for sheltered workshop work (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets from sheltered workshop work, or receiving the provision of services relating to a transfer, etc. of assets from sheltered workshop work; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets from sheltered workshop work or the day on which the amount of costs was paid in respect of that purchase for sheltered workshop work is on or after the Effective Date, that transfer, etc. of assets from sheltered workshop work is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act, and that purchase for sheltered workshop work is not to fall under a taxable purchase subject to the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act.