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Supplementary Provisions, Article 30Transitional Measures Concerning Notification When Exemption from Tax Liability for Small-Scale Business Operators Ceases to Apply, etc.
第三十条（小規模事業者の納税義務の免除が適用されなくなった場合等の届出に関する経過措置）
The provisions of Article 57, paragraph (1), items (i) and (ii) of the New Consumption Tax Act apply where the taxable period prescribed in those provisions begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date.
新消費税法第五十七条第一項第一号及び第二号の規定は、これらの規定に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.