①Where 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) calculates the consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Act with respect to expenses paid during the period from the application date to September 30, 1989 (excluding expenses paid in the case of acquiring or leasing assets relating to the transfers, etc. of assets set out in Article 7, paragraph (1), items (i) through (iv) of the Act (for item (iii) of that paragraph, limited to the portion pertaining to the transport of cargo) or Article 17, paragraph (2), items (i) through (iv), (vi) or (vii), or in the case of receiving the provision of services relating to those transfers, etc. of assets, and expenses paid in the case of acquiring or leasing assets relating to transfers, etc. of assets outside Japan or receiving the provision of services relating to those transfers, etc. of assets; the same applies hereinafter in this paragraph), if there is, among the accounts for which it is difficult to classify the amount of those expenses into the amount of consideration paid for taxable purchases in Japan (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter in this paragraph) and amounts other than the amount of consideration paid for those taxable purchases (for manufacturing costs and other costs equivalent thereto, the accounts constituting those costs), an account other than a specified account, then with respect to the amount of expenses belonging to that account, the business operator may calculate the consumption tax on those taxable purchases on the basis that the whole amount of those expenses falls under the amount of consideration paid for taxable purchases made in Japan.

②The specified accounts prescribed in the preceding paragraph are the accounts to which personnel expenses, insurance premiums (including mutual aid premiums and other items similar to insurance premiums), taxes and public charges, donations (including subsidies), land rent, interest paid (including bill discount charges, guarantee fees and other items similar thereto), and damages and other compensation belong, and the accounts to which the amount of consideration for the acquisition of land (including rights existing on land), securities prescribed in Appended Table 1, item (ii) of the Act and other similar things belongs.

③For the amount of expenses relating to those for which the act that gave rise to the payment of the expenses prescribed in paragraph (1) is deemed, under Article 2, paragraph (2) or (3) or Article 3, paragraph (5) of the Supplementary Provisions of the Act or Article 4, paragraph (4) of the Supplementary Provisions, to have been done before the application date, the amount is included in the amount of expenses prescribed in paragraph (1) only where the amount of expenses for a single transaction is 1,000,000 yen or less.

Where 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) was unable, due to unavoidable circumstances, to obtain the approval under Article 30, paragraph (3), item (ii) of the Act by the last day of the taxable period that includes the application date, and obtains that approval by the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date, Article 30, paragraph (3) of the Act applies on the premise that the business operator is deemed to have obtained that approval during that taxable period.

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.

①The provisions of Article 55 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.

②Where the provisions of Article 55, paragraph (1), items (ii) through (v) apply, if the first day of the period corresponding to the base period prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

③Where the provisions of Article 55, paragraphs (2) through (4) apply, if the first day of the period corresponding to the base period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

Where 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) submits the written notification prescribed in Article 37, paragraph (1) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 37, paragraph (1) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 37, paragraph (3) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989".

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.

①The provisions of Article 60 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.

②Where the items of Article 60, paragraph (1) apply, if the first day of the first taxable period among the taxable periods of the split-off parent corporation relating to the company split that ended within one year on or before the last day of the taxable period of the split-off subsidiary corporation prescribed in item (i), (b) of that paragraph, or the first day of the first taxable period among the taxable periods of the split-off subsidiary corporation that ended within one year on or before the last day of the taxable period of the split-off parent corporation prescribed in item (ii), (b) of that paragraph, falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that taxable period.

③Where the provisions of Article 60, paragraphs (2) through (4) (including where those provisions apply mutatis mutandis under Article 61, paragraph (2)) apply, if the first day of the period corresponding to the taxable period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

The provisions of Article 75, paragraphs (3) through (7) apply to the specified income prescribed in those provisions that is received on or after the application date.

The laws and regulations specified by Cabinet Order prescribed in Article 19-2 of the Supplementary Provisions of the Act are the Act and other laws and regulations concerning consumption tax.

①A person who intends to obtain the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act must submit a written application stating the following matters to the Commissioner of the National Tax Agency:

②The Commissioner of the National Tax Agency must notify the applicant in writing of the fact of approval where granting the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act, and of the fact and the reason where not granting the approval under that paragraph.

The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to a person who intends to obtain the approval under Article 23, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 23, paragraph (1) of the Supplementary Provisions of the Act, respectively.

The provisions of Article 20, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to a person who intends to obtain the approval under Article 24, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 24, paragraph (1) of the Supplementary Provisions of the Act, respectively.

In the application of Article 60 of the Act to the business prescribed in Article 72, paragraph (2), item (iii) that a special merger district under Article 26, paragraph (1) (Special Merger District) of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004) conducts as operations relating to the general account, that business is deemed to be a business conducted by establishing a special account as referred to in Article 60, paragraph (1), main clause of the Act.