Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第十五条（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）
If a business operator, with respect to a taxable purchase made in Japan before the application date, receives on or after the application date a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) (Special Provisions on Deduction of Amount of Consumption Tax on Purchases When Refunds, etc. of Consideration for Purchases Are Received) of the New Consumption Tax Act, the provisions then in force continue to govern the computation of the deduction of consumption tax on purchases under the provisions of that Article for that refund, etc. of consideration for purchases.