①The provisions of Articles 3, 11 and 12 of the Supplementary Provisions apply mutatis mutandis to the case where, with respect to taxable transfers, etc. of assets made in Japan before the Partial Effective Date, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the 2019 New Consumption Tax Act is made on or after the Partial Effective Date, or the case where it becomes impossible to receive payment as prescribed in Article 39, paragraph (1) of the 2019 New Consumption Tax Act on or after the Partial Effective Date; the provisions of Article 5, paragraphs (1) through (5) and Article 7, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to the case where taxable transfers, etc. of assets and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 16-3 of the Supplementary Provisions) are made in Japan on or after the Partial Effective Date pursuant to a contract entered into before the Partial Effective Date; the provisions of Article 8, paragraphs (1) and (3) and Article 14, paragraphs (1), (3) and (4) of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable transfers, etc. of assets or taxable purchases made before the Partial Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, or by the national government or a local government to which the provisions of Article 60, paragraph (2) of that Act apply, or a corporation to which the provisions of paragraph (3) of that Article apply, the time for recording the consideration falls on or after the Partial Effective Date; the provisions of Article 9 of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable purchases made in Japan before the Partial Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the 2019 New Consumption Tax Act is received on or after the Partial Effective Date; the provisions of Article 10 of the Supplementary Provisions apply mutatis mutandis to the case where, on or after the Partial Effective Date, inventory relating to taxable purchases made before the Partial Effective Date, or taxable goods taken from a bonded area that fall under inventory, are held; and the provisions of Article 13, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the return prescribed in that paragraph in the case where taxable transfers, etc. of assets and specified taxable purchases to which the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3 applies are made in a taxable period ending on or after the Partial Effective Date (for a deemed taxable period, that deemed taxable period whose last day falls on or after the Partial Effective Date), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the application of Article 38, paragraph (1), Article 38-2, paragraph (1) and Article 39, paragraph (1) of the 2019 New Consumption Tax Act to taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph (referred to as the "transitional measure provisions" in this paragraph), apply (referred to as "transfers, etc. under the transitional measures" in this paragraph), or to specified taxable purchases to which the transitional measure provisions apply (referred to as "specified taxable purchases under the transitional measures" in this paragraph); the provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the 2019 New Consumption Tax Act in the case where a business operator takes a transfer of or borrows assets relating to transfers, etc. under the transitional measures from a business operator to which the transitional measure provisions applied, or receives provision of services relating to such transfers, etc. under the transitional measures, or in the case where a business operator makes specified taxable purchases under the transitional measures; and the provisions of Article 5, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator makes transfers, etc. under the transitional measures (limited to those to which the provisions of paragraph (3) or the main clause of paragraph (4) of that Article, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.