Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators
第四十四条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置）
The 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.
新消費税法第三十七条第一項の規定は、新消費税法適用日以後に終了する課税期間から適用し、新消費税法適用日前に終了する課税期間については、なお従前の例による。
With 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.
新消費税法第三十七条第一項の規定の適用を受ける課税期間については、当分の間、当該課税期間中に国内において行った特定課税仕入れはなかったものとして、新消費税法の規定を適用する。