Supplementary Provisions, Article 17Transitional Measures Concerning Matters to Be Entered in Books Relating to Refunds, etc. of Consideration for Sales

With respect to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act 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 those relating to the businesses set out in the items of Article 49, paragraph (3)), of the matters that, pursuant to Article 58, paragraph (1), are to be entered in the books referred to in that paragraph, the matters set out in item (i) of that paragraph may be omitted from the entry, notwithstanding that paragraph.