Supplementary Provisions, Article 12Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Sales on Deferred Payment Terms
第十二条（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置）
If a business operator has applied Article 16, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Sales on Deferred Payment Terms) of the Consumption Tax Act to a sale on deferred payment terms prescribed in that paragraph conducted before the application date, and there are installments of that sale on deferred payment terms whose payment due dates arrive on or after the application date, the consumption tax on the taxable transfer, etc. of assets relating to the portion corresponding to those installments is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.
The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the preceding paragraph applies.