This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

①The provisions of Article 9, paragraph (7) of the Consumption Tax Act as amended by the provisions of Article 5 (referred to as the "New Consumption Tax Act" in the following paragraph) apply to the taxable periods (meaning the taxable periods prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph) beginning on or after the Effective Date of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, and the provisions then in force continue to govern the taxable periods that began before the Effective Date and the taxable periods beginning on or after the Effective Date of a business operator that submitted that written notification before the Effective Date.

②The provisions of Article 12-2, paragraph (2) of the New Consumption Tax Act apply to a newly established corporation prescribed in paragraph (1) of that Article that was established on or after the Effective Date and comes to fall under the case prescribed in paragraph (2) of that Article.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.