①The provisions of Article 42, paragraph (8) of the New Consumption Tax Act apply to a taxable period relating to a six-month interim filing period prescribed in that paragraph (meaning a taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies in the following paragraph and Article 16, paragraph (1) of the Supplementary Provisions) that begins on or after the Effective Date.

②With respect to a return under Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that states the matters listed in the items of Article 43, paragraph (1) of that Act, and a return under Article 45, paragraph (1) of that Act, for a taxable period ending on or after the Effective Date (for a deemed taxable period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the Consumption Tax Act that is deemed to be one taxable period under that paragraph; the same applies in Article 16, paragraph (1) of the Supplementary Provisions), that deemed taxable period whose last day falls on or after the Effective Date; the same applies hereinafter in this paragraph) in which taxable transfers, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Article 2 through the preceding Article and the following Article of the Supplementary Provisions are made, the phrase "total of the amounts constituting the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Consumption Tax Act is deemed to be replaced with "amounts constituting the tax base and their total, classified by differing tax rates", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act is deemed to be replaced with "tax base amount classified by differing tax rates".