This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) on or after October 1, 2015 (hereinafter referred to as "the application date of the New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator on or after the application date of the New Consumption Tax Act, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made in Japan by a business operator before the application date of the New Consumption Tax Act, taxable purchases made in Japan by a business operator before the application date of the New Consumption Tax Act, and taxable goods taken out of a bonded area before the application date of the New Consumption Tax Act.

①In the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) that includes the application date of the New Consumption Tax Act of a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (referred to as the "Former Consumption Tax Act" in Article 43 of the Supplementary Provisions), if the taxable sales in the base period of that taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) or the taxable sales in the specified period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 48, paragraph (2) of the Supplementary Provisions), calculated on the assumption that the New Consumption Tax Act had been in effect from the first day of the base period of that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) or of the specified period (meaning the specified period prescribed in Article 9-2, paragraph (1) of the New Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), exceeds 10 million yen, the provisions of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act do not apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the New Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in paragraph (3)) and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter up to and including Article 44 of the Supplementary Provisions) made by that business operator during the period from the application date of the New Consumption Tax Act to the last day of that taxable period. In this case, with regard to the application of the provisions of Article 57, paragraph (1) of the Consumption Tax Act, in item (i) of that paragraph, the phrase "Article 11 or Article 12, paragraphs (1) through (6)" is deemed to be replaced with "Article 11, Article 12, paragraphs (1) through (6) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".

②With regard to the taxable sales in the base period or the taxable sales in the specified period relating to a taxable period beginning on or after the day following the application date of the New Consumption Tax Act, if the first day of that base period or that specified period is before the application date of the New Consumption Tax Act, they are calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of the Consumption Tax Act on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period or that specified period.

③Where a business operator that, in the base period relating to a taxable period to which the provisions of paragraph (1) or the preceding paragraph apply, made a transfer, etc. of assets that falls under the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the New Consumption Tax Act; the same applies in the following paragraph) has difficulty in calculating the taxable sales in the base period under the provisions of the preceding two paragraphs, it may, notwithstanding Article 9, paragraph (2) of the Consumption Tax Act, treat as the taxable sales in the base period the amount calculated by multiplying by four the taxable sales (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) of the Consumption Tax Act made during the period from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the New Consumption Tax Act) for taxable transfers, etc. of assets made in Japan during the period; the same applies in the following paragraph) in the period from April 1, 2015 to June 30, 2015, on the assumption that the New Consumption Tax Act had been in effect from April 1, 2015.

④Where a business operator that, in the specified period relating to a taxable period to which the provisions of paragraph (1) or (2) apply, made a transfer, etc. of assets that falls under the supply of telecommunications services has difficulty in calculating the taxable sales in the specified period under those provisions, it may, notwithstanding Article 9-2, paragraph (2) of the Consumption Tax Act, treat as the taxable sales in the specified period the amount calculated by multiplying by two the taxable sales in the period from April 1, 2015 to June 30, 2015, on the assumption that the New Consumption Tax Act had been in effect from April 1, 2015.

⑤With regard to the application of Article 10, paragraph (1) of the New Consumption Tax Act in the case where a business operator to which the provisions of paragraph (1) apply has succeeded to the business of a decedent through an inheritance (meaning an inheritance prescribed in Article 10, paragraph (1) of the New Consumption Tax Act) that took place during the period from the application date of the New Consumption Tax Act to the last day of the taxable period that includes the application date of the New Consumption Tax Act, in that paragraph, the phrase "or under the provisions of paragraph (1) of the preceding Article" is deemed to be replaced with "under the provisions of paragraph (1) of the preceding Article, or under the provisions of Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".

⑥With regard to the application of Article 11, paragraph (1) or Article 12, paragraph (5) of the New Consumption Tax Act to a merger (meaning a merger prescribed in Article 11, paragraph (1) of the New Consumption Tax Act) or an absorption-type company split (meaning an absorption-type company split prescribed in Article 12, paragraph (5) of the New Consumption Tax Act) carried out by a business operator to which the provisions of paragraph (1) apply during the period from the application date of the New Consumption Tax Act to the last day of the taxable period that includes the application date of the New Consumption Tax Act, in those provisions, the phrase "or under the provisions of Article 9-2, paragraph (1)" is deemed to be replaced with "under the provisions of Article 9-2, paragraph (1), or under the provisions of Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".

①In the case where an inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act takes place on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the base period of the decedent prescribed in those provisions, if the first day of that base period is before the application date of the New Consumption Tax Act, those provisions are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that base period.

②With regard to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (1) or (2) of the New Consumption Tax Act in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in paragraph (3) or (4) of that Article in the case where a merger prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, the taxable sales in the period corresponding to the base period prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act in the case where a corporate split, etc. prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, or the taxable sales in the period corresponding to the base period prescribed in paragraph (5) or (6) of that Article in the case where an absorption-type company split prescribed in those provisions takes place on or after the application date of the New Consumption Tax Act, if the first day of that period is before the application date of the New Consumption Tax Act, the provisions of Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of the New Consumption Tax Act are applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period.

③In the case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the New Consumption Tax Act, with regard to the taxable sales in the period equivalent to the base period prescribed in that paragraph, if the first day of that period is before the application date of the New Consumption Tax Act, that paragraph is applied on the assumption that the New Consumption Tax Act had been in effect from the first day of that period.

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

In each taxable period (excluding a taxable period to which Article 37, paragraph (1) of the New Consumption Tax Act applies) from and including the taxable period that includes the application date of the New Consumption Tax Act of a business operator that makes specified taxable purchases in Japan, if the taxable sales ratio in that taxable period (meaning the taxable sales ratio prescribed in Article 30, paragraph (2) of the New Consumption Tax Act) is 95 percent or more, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period.

Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Former Consumption Tax Act has ceased to be subject to the application of the main clause of Article 9, paragraph (1) of the New Consumption Tax Act pursuant to the provisions of Article 36, paragraph (1) of the Supplementary Provisions, and holds, as of the day before the day on which it ceased to be subject to that application, inventory relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article), or taxable goods taken out of a bonded area during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with ", Article 12, paragraph (5) or Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)".

①The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply from the taxable period ending on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern the taxable periods ending before the application date of the New Consumption Tax Act.

②With regard to a taxable period to which the provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period.

Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act has, on or after the application date of the New Consumption Tax Act, made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies in the following Article and Article 48, paragraph (2) of the Supplementary Provisions) made in Japan before the application date of the New Consumption Tax Act, the provisions then in force continue to govern the deduction 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 a taxable transfer, etc. of assets made in Japan before the application date of the new Consumption Tax Act by a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act, a fact prescribed in that paragraph has occurred and, as a result, the business operator has become unable, on or after the application date of the new Consumption Tax Act, to collect all or part of the tax-inclusive price prescribed in that paragraph of that taxable transfer, etc. of assets, the provisions then in force continue to govern the deduction, etc. of consumption tax under that Article relating to the taxable transfer, etc. of assets for which the business operator has become unable to collect it.

The provisions of Article 62 of the New Consumption Tax Act apply to a specified transfer, etc. of assets (meaning a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the New Consumption Tax Act, and excluding those on which consumption tax is not imposed pursuant to the provisions of Article 6, paragraph (1) of the Consumption Tax Act) that a business operator makes in Japan on or after the application date of the New Consumption Tax Act.

①Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the amending provision in Article 4 that adds four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part pertaining to the provision of specified services prescribed in item (viii)-2 of that paragraph and the part pertaining to item (viii)-5 of that paragraph) (referred to as the "2016 New Consumption Tax Act" in the following paragraph) apply to consumption tax on a transfer, etc. of assets that a business operator makes in Japan on or after April 1, 2016 (hereinafter in this Article referred to as the "application date of the 2016 New Consumption Tax Act") and on a taxable purchase that a business operator makes in Japan on or after the application date of the 2016 New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets that a business operator made in Japan during the period from the application date of the new Consumption Tax Act to the day before the application date of the 2016 New Consumption Tax Act and on a taxable purchase that a business operator made in Japan during the period from the application date of the new Consumption Tax Act to the day before the application date of the 2016 New Consumption Tax Act.

②The provisions of Article 36, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the calculation of taxable sales in the base period or taxable sales in the specified period for a taxable period beginning on or after the day following the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (1) of the Supplementary Provisions, to a case where there is inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (2) of the Supplementary Provisions, to a case where there is a merger prescribed in Article 11, paragraphs (1) through (4) of the New Consumption Tax Act, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act, or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (3) of the Supplementary Provisions, to a case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 41 of the Supplementary Provisions, to a case where, on or after the application date of the 2016 New Consumption Tax Act, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act is received with respect to a taxable purchase made in Japan before the application date of the 2016 New Consumption Tax Act; and the provisions of Articles 45 and 46 of the Supplementary Provisions, to a case where, on or after the application date of the 2016 New Consumption Tax Act, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act is made, or it becomes impossible to receive payment as prescribed in Article 39, paragraph (1) of the Consumption Tax Act, with respect to a taxable transfer, etc. of assets made in Japan before the application date of the 2016 New Consumption Tax Act, in each case. In this case, in Article 36, paragraph (2) of the Supplementary Provisions, "the application date of the New Consumption Tax Act" is deemed to be replaced with "April 1, 2016 (hereinafter referred to as the "application date of the 2016 New Consumption Tax Act" through Article 46 of the Supplementary Provisions)", "before the application date of the New Consumption Tax Act" with "before the application date of the 2016 New Consumption Tax Act", and "the New Consumption Tax Act" with "the Consumption Tax Act as amended by the amending provision in Article 4 that adds four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part pertaining to the provision of specified services prescribed in item (viii)-2 of that paragraph and the part pertaining to item (viii)-5 of that paragraph) (referred to as the "2016 New Consumption Tax Act" in the following Article)"; in Article 37 of the Supplementary Provisions, "the application date of the New Consumption Tax Act" with "the application date of the 2016 New Consumption Tax Act" and "the New Consumption Tax Act" with "the 2016 New Consumption Tax Act"; and in Articles 41, 45 and 46 of the Supplementary Provisions, "the application date of the New Consumption Tax Act" with "the application date of the 2016 New Consumption Tax Act".

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.