Supplementary Provisions, Article 18Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
第十八条（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）
If a business operator prescribed in Article 38, paragraph (1) (Deduction of Amount of Consumption Tax When Refunds, etc. of Consideration for Sales Are Made) of the New Consumption Tax Act, with respect to a taxable transfer, etc. of assets made in Japan before the application date, makes on or after the application date a refund, etc. of consideration for sales prescribed in that paragraph, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article for that refund, etc. of consideration for sales.
新消費税法第三十八条第一項（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）に規定する事業者が、適用日前に国内において行った課税資産の譲渡等につき、適用日以後に同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。