Supplementary Provisions, Article 22Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二十二条（消費税法の一部改正に伴う経過措置）
The provisions of Article 9-2 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this Article) apply to the year of an individual business operator prescribed in paragraph (1) of that Article, or the business year of a corporation, beginning on or after January 1, 2013, and the provisions then in force continue to govern the year of an individual business operator prescribed in that paragraph, or the business year of a corporation, that began before that day.
With regard to the application of the provisions of Article 15, paragraph (7) of the New Consumption Tax Act during the period from January 1, 2012 to March 31, 2012, in that paragraph, the phrase "), the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)" is deemed to be replaced with ") and the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)", the phrase ", and the taxable sales in the taxable period prescribed in Article 30, paragraph (2)" is deemed to be deleted, and the phrase ", Article 11, paragraph (4) or Article 30, paragraph (6)" is deemed to be replaced with " or Article 11, paragraph (4)".
The provisions of Article 30 of the New Consumption Tax Act apply to taxable periods (meaning the taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this paragraph) beginning on or after April 1, 2012, and the provisions then in force continue to govern the taxable periods that began before that day.
The provisions of Articles 54 and 55 of the New Consumption Tax Act apply to interest on refunds in connection with refunds under those provisions for which a decision to pay or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refunds that corresponds to a period before that day.
新消費税法第五十四条及び第五十五条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
The provisions then in force continue to govern interest on refunds in connection with refunds under the provisions of Article 54 or 55 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 for which a decision to pay or appropriation was made on or before December 31, 2011.
平成二十三年十二月三十一日以前に支払決定又は充当をした第六条の規定による改正前の消費税法第五十四条又は第五十五条の規定による還付金に係る還付加算金については、なお従前の例による。