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".