Supplementary Provisions, Article 10Transitional Measures Concerning Calculation of Taxable Sales in the Base Period, etc. Where a Refund, etc. of Consideration for Sales Is Made for Taxable Transfers, etc. of Assets Made on or After the Application Date to Which the Former Tax Rate Applied

Where a business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to taxable transfers, etc. of assets to which the provisions of Article 10, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 11, paragraph (1), Article 12, paragraph (1), Article 13, paragraph (1), Article 14, paragraph (1) or Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act, or the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4), Article 6, paragraph (1) or Article 13, paragraph (1) of the Supplementary Provisions, have been applied, then in the application of the provisions of Article 9, paragraph (2) of the New Act and Article 22, Article 23, Article 48, paragraph (1), Article 53, paragraph (3) and Article 57 of the New Order relating to that refund, etc. of consideration for sales, the phrase "the amount calculated by multiplying the amount of consumption tax by 125/100" in Article 9, paragraph (2), item (i), (b) of the New Act and in Article 22, paragraph (1), item (ii), Article 23, paragraph (2), item (ii), Article 48, paragraph (1), item (ii), (b), Article 53, paragraph (3), item (ii), (b) and Article 57, paragraph (5), item (vi) of the New Order is deemed to be replaced with "the amount of consumption tax".