①Where, pursuant to a contract to undertake long-term large-scale construction prescribed in Article 17, paragraph (1) of the Consumption Tax Act (referred to as "long-term large-scale construction" in this paragraph) or construction work prescribed in paragraph (2) of that Article (referred to as "construction work" in this paragraph), concluded by a business operator during the period from the designated day to the day preceding the Effective Date, the subject matter of the contract is delivered on or after the Effective Date, and the provisions of those paragraphs apply to the amount of consideration for that long-term large-scale construction or construction work in the year or business year that includes the Effective Date or an earlier year or business year, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part of the subject matter of that long-term large-scale construction or construction work that corresponds to the period from the day of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③The provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator receives delivery, from a business operator to which the provisions of paragraph (1) have applied, of the subject matter to which the provisions of that paragraph have applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph have applied).

④Where a business operator has delivered subject matter to which the provisions of paragraph (1) have applied, it is to notify its counterparty in writing that the delivery of that subject matter was one to which the provisions of that paragraph have applied, and of the amount of consideration for the portion to which the provisions of that paragraph have applied.

①Where, for taxable transfers, etc. of assets made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③Where, for taxable purchases made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 of the New Consumption Tax Act relating to those taxable purchases.

Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.

①Where a business operator under Article 36, paragraph (1) of the New Consumption Tax Act holds, on or after the Effective Date, inventory relating to taxable purchases acquired in Japan before the Effective Date or taxable goods that fall under inventory and were taken out of a bonded area before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to that inventory relating to taxable purchases or those taxable goods that fall under inventory.

②The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the Consumption Tax Act has succeeded to the business of the decedent, or the merged corporation or splitting corporation, referred to in that paragraph. In this case, the phrase "business operator under Article 36, paragraph (1)" in the preceding paragraph is deemed to be replaced with "individual business operator or corporation under Article 36, paragraph (3)", the phrase "in Japan" with "in Japan by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph", and the phrase "out of a bonded area" with "out of a bonded area by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph".

③The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the Consumption Tax Act becomes exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act.

Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act makes, on or after the Effective Date, a refund, etc. of consideration for sales prescribed in that paragraph with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under that Article relating to that refund, etc. of consideration for sales.

Where, with respect to accounts receivable or other claims relating to taxable transfers, etc. of assets made in Japan before the Effective Date by a business operator prescribed in Article 39, paragraph (1) of the New Consumption Tax Act, it becomes impossible, on or after the Effective Date, to receive the whole or part of the tax-inclusive price prescribed in that paragraph for those taxable transfers, etc. of assets because of the occurrence of the facts prescribed in that paragraph, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under that Article relating to the taxable transfers, etc. of assets for which receipt has become impossible.

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".

①Where, for taxable transfers, etc. of assets made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.

②The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.

③Where, for taxable purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Consumption Tax Act relating to those taxable purchases.

④Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are prescribed by Cabinet Order in accordance with the provisions of the preceding three paragraphs.

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" in the following Article and Article 16-3 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 16-3 of the Supplementary Provisions), and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, during the period from the Effective Date to the day preceding the Partial Effective Date.