Supplementary Provisions, Article 14Transitional Measures Concerning Matters to Be Entered in Books or Invoices, etc. for Deduction of Amount of Tax on Taxable Purchases, etc.

①With respect to taxable purchases made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding taxable purchases to which Article 49, paragraph (1) applies), of the matters that are to be entered in the books under Article 30, paragraph (7) of the Act pursuant to Article 30, paragraph (8), item (i) of the Act, the matters set out in (a) of that item may be omitted from the entry, notwithstanding that item.

②With respect to invoices, delivery slips and other similar documents issued in relation to taxable transfers, etc. of assets made by another business operator to a business operator during the period from the application date to September 30, 1989 (excluding those for which consumption tax is exempted under Article 7, paragraph (1) or Article 8, paragraph (1) of the Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3)), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article.