①Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases relating to wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph), the period that falls within the period from the 2019 application date to the last day of the taxable period that includes the day on which one year has elapsed from the 2019 application date; the same applies in the following paragraph), or the tax-inclusive value of taxable goods taken out of a bonded area during that eligible period, then, notwithstanding Article 30, paragraph (1) of the Consumption Tax Act, the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount of consideration paid for those taxable purchases and the tax-inclusive value of those taxable goods by the retail, etc. reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in the following paragraph) (hereinafter in this paragraph referred to as the "tax-inclusive amount of taxable purchases, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of taxable purchases, etc. subject to the reduced rate from that total by 7.8/110 may be treated as the total of the amount of tax on taxable purchases, etc. (meaning the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act that is deducted pursuant to that paragraph, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out from a bonded area prescribed in that paragraph; the same applies in paragraph (3)) relating to wholesale business and retail business in that eligible period; provided, however, that this does not apply where the provisions of paragraph (2) of the preceding Article apply.

②Where a business operator under Article 32, paragraph (1) of the Consumption Tax Act receives a refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article with respect to taxable purchases to which the provisions of the preceding paragraph have been applied, the provisions of Article 32, paragraph (1) of that Act are applied on the basis of the fact of the taxable purchase relating to that refund, etc. of consideration for purchases; provided, however, that where it is difficult to classify by differing tax rates the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases, the provisions of Article 32 of that Act may be applied by treating the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases by the retail, etc. reduced-rate sales ratio in the eligible period in which those taxable purchases were made (hereinafter in this paragraph referred to as the "tax-inclusive amount of refunds, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of refunds, etc. subject to the reduced rate from that total by 7.8/110, as the amount of consumption tax relating to the amount received as the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1), item (i) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.

③With respect to the application of Article 30, paragraphs (8) and (9) of the Consumption Tax Act relating to the deduction of the amount of tax on taxable purchases, etc. to which the provisions of paragraph (1) apply, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply.

④The method of calculating the retail, etc. reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.

①Where a business operator that has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during a taxable period for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph, and limited to a taxable period that includes a day from the 2019 application date to the day on which one year has elapsed from the 2019 application date; referred to as the "eligible period" in the following paragraph and paragraph (3)), or the tax-inclusive value of taxable goods taken out of a bonded area during that taxable period, submits to the district director having jurisdiction over its place for tax payment, by the last day of that taxable period, a written notification stating that the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act are to apply to it for that taxable period, that business operator is deemed to have submitted the written notification under that paragraph to that district director on the day before the first day of that taxable period.

②Where a business operator that falls under the cases listed in the items of Article 37, paragraph (3) of the 2016 New Consumption Tax Act has extreme difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during the eligible period, the provisions of the main clause of that paragraph do not apply.

③A business operator that intends to have the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply to it pursuant to the provisions of paragraph (1) may submit the written notification under Article 37, paragraph (1) of the 2016 New Consumption Tax Act for the eligible period even before the 2019 application date.

④Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①A business operator that intends to receive registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the 2023 amendment provisions (hereinafter referred to as the "New Consumption Tax Act" through Article 53-2 of the Supplementary Provisions) on any day during the period from the 2023 Effective Date to March 31, 2024 may, even before the 2023 Effective Date, submit the written application under paragraph (2) of that Article, in accordance with the provisions of that paragraph; provided, however, that a business operator that intends to receive registration under paragraph (1) of that Article on the 2023 Effective Date must submit that written application to the district director having jurisdiction over its place for tax payment by the day six months before the 2023 Effective Date (or by the day three months before the 2023 Effective Date, for a business operator that is no longer subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act pursuant to Article 9-2, paragraph (1) of that Act).

②A business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article relating to registration under paragraph (3) of that Article) must, where there is a change in the matters stated in that written application, submit the written notification under paragraph (8) of that Article, even before the 2023 Effective Date, in accordance with the provisions of that paragraph.

③Where the district director has received the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before the 2023 Effective Date, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, carry out registration under paragraph (3) of that Article, publication under paragraph (4) of that Article, refusal of registration under paragraph (5) of that Article, cancellation of registration under paragraph (6) of that Article, notice under paragraph (7) of that Article and change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. carried out in accordance with those provisions is deemed to have been carried out under those provisions on the 2023 Effective Date (or, where the day on which registration under paragraph (1) of that Article was made (hereinafter referred to as the "registration start date" through Article 51-2 of the Supplementary Provisions) is on or after the day following the 2023 Effective Date, on that registration start date).

④With respect to taxable transfers, etc. of assets and specified taxable purchases during the period from the registration start date to the last day of the taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act having taken place by the day before that registration start date) that includes that registration start date, of a business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act (limited to a business operator whose registration start date falls within a taxable period within the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date), the provisions of the main clause of Article 9, paragraph (1) of the Consumption Tax Act do not apply.

⑤With respect to taxable transfers, etc. of assets and specified taxable purchases in each taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act) from the taxable period following the taxable period that includes the registration start date of a business operator to which the provisions of the preceding paragraph apply through the taxable period that includes the day on which two years have elapsed from the registration start date, the provisions of the main clause of Article 9, paragraph (1) of that Act do not apply; provided, however, that this does not apply where the taxable period that includes the registration start date is a taxable period that includes the 2023 Effective Date.

⑥Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.