Supplementary Provisions, Article 12Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第十二条（消費税法の一部改正に伴う経過措置）
The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 4 apply to consumption tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including the deadline deemed to be that statutory tax return due date under Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return is filed) arrives on or after January 1, 2022.
第四条の規定による改正後の消費税法第五十九条の二第一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する消費税について適用する。