Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Things Similar to Securities

The provisions of Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order" in this Article) apply to transfers of the rights set out in Article 9, paragraph (1), item (i) of the New Order that a business operator makes on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of the rights set out in Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act prior to the amendment that a business operator made before that date.