①With regard to the taxable period that includes the last day of a consolidated business year that began before April 1, 2022 (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Former Corporation Tax Act began before that day), the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "2022 Former Consumption Tax Act" in the following paragraph) remain in force.

②In the case where a corporation to which Article 45-2, paragraph (2) of the 2022 Former Consumption Tax Act applies is deemed, pursuant to Article 34 of the Supplementary Provisions, to have had the deadline for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended, the written notification under Article 45-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 7 is deemed to have been submitted by that corporation on the day following the last day of the first consolidated business year to end on or after March 31, 2022.