Supplementary Provisions, Article 45Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
第四十五条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置）
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.
新消費税法第三十八条第一項に規定する事業者が、新消費税法適用日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。次条及び附則第四十八条第二項において同じ。）につき、新消費税法適用日以後に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。