This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①The provisions of Article 8, paragraphs (5) and (6) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply to a transfer or acquisition (meaning a transfer or acquisition prescribed in Article 8, paragraph (4) of the New Consumption Tax Act that is made without the approval under the proviso to that paragraph; the same applies hereinafter in this paragraph) pertaining to a transfer of goods (meaning a transfer of goods prescribed in Article 8, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made on or after May 1, 2023, and the provisions then in force continue to govern a transfer or acquisition pertaining to a transfer of goods made before that date.

②The provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act made with respect to a taxable transfer, etc. of assets prescribed in Article 57-4, paragraph (1) of the New Consumption Tax Act to which the provisions of that paragraph apply and which a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act makes in Japan on or after October 1, 2023.

In the case where the date on which the provisions set forth in Article 1, item (xi) of the Supplementary Provisions come into effect is before October 1, 2023, in the provisions of Article 6 amending Appended Table 2, item (vii), (b) of the Consumption Tax Act, the phrase "Appended Table 2, item (vii), (b)" is deemed to be replaced with "Appended Table 1, item (vii), (b)".

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.