Supplementary Provisions

This Cabinet Order comes into effect on the date of enforcement (April 1, 2016) of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (hereinafter referred to as the "Amending Act").

①With regard to a heat supply facilities use right set out in Article 5, item (viii), (o) of the Order for Enforcement of the Consumption Tax Act before the amendment by the provisions of Article 6 relating to a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act) made in Japan before the day on which this Cabinet Order comes into effect by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (Act No. 108 of 1988)), the provisions then in force continue to govern.

②The right, acquired by bearing the cost required to provide heat supply facilities prescribed in Article 2, paragraph (4) of the Heat Supply Business Act relating to the business for a deemed heat supply business operator prescribed in Article 50, paragraph (1) of the Supplementary Provisions of the Amending Act that carries on the business of designated former supply area heat supply prescribed in that paragraph, to receive the heat supply prescribed in Article 2, paragraph (1) of the Heat Supply Business Act using those facilities, is deemed, for the application of the provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 6, to be an intangible fixed asset set out in item (viii) of that Article.