Supplementary Provisions

①This Cabinet Order comes into effect on April 1, 1997.

②The provisions of Article 57 of the Order for Enforcement of the Consumption Tax Act after the amendment apply to taxable periods commencing on or after April 1, 1997 (in the case of a business operator prescribed in Article 37, paragraph (1) of the Consumption Tax Act (Act No. 108 of 1988) that has filed the written notification under that paragraph before October 1, 1996 and that is subject to the application of Article 37, paragraph (3) of that Act with respect to a taxable period (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph) commencing on or after April 1, 1997, the day following the last day of the taxable period that includes the day on which two years elapse from the first day of the following taxable period prescribed in Article 37, paragraph (1) of that Act; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern taxable periods that commenced before April 1, 1997.