Supplementary Provisions, Article 27Transitional Measures Concerning Taxable Periods
第二十七条（課税期間に関する経過措置）
The provisions of Article 19 of the New Consumption Tax Act (limited to the part pertaining to the written notification under paragraph (1), item (iii)-2 or (iv)-2) apply to years or business years that begin on or after the application date (for a business operator that has submitted the written notification under item (iii) or (iv) of that paragraph, the periods specified in those provisions).
The written notification under Article 19, paragraph (1), item (iii) or (iv) of the Former Consumption Tax Act that was submitted before January 1, 2004 is deemed to be the written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Consumption Tax Act, and the provisions of that Article apply.
平成十六年一月一日前に提出された旧消費税法第十九条第一項第三号又は第四号の規定による届出書は、新消費税法第十九条第一項第三号又は第四号の規定による届出書とみなして、同条の規定を適用する。