①With respect to deductible taxable purchases made in Japan by a business operator during the period from the day following the application deadline to September 30, 2031, Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc., to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108) by the ratio specified in each of the following items according to the category of deductible taxable purchases listed in that item to be the amount of consumption tax on taxable purchases prescribed in paragraph (1) of that Article. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".

②With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".

③With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the provisions of paragraph (3) of the preceding Article apply mutatis mutandis.

④Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of that Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of that Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount of consumption tax by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall)".