①Where a business operator that intends to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act pursuant to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act has difficult circumstances in submitting that written application by the day six months before the 2023 Effective Date prescribed in the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, states those difficult circumstances in that written application and submits it, and registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act is made pursuant to paragraph (3) of that Article, the business operator is deemed, notwithstanding the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, to have received the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act on the 2023 Effective Date.

②Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act after the 2023 Effective Date (limited to a business operator that comes to be subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) submits the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, it is to state in that written application the date on which it wishes to receive the registration under paragraph (1) of that Article (limited to a date on or after the day on which 15 days have elapsed from the day on which that written application is submitted; referred to as the "requested registration date" in the following paragraph).

③With regard to a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act from the requested registration date pursuant to the provisions of the preceding paragraph, where registration under paragraph (1) of that Article is made pursuant to paragraph (3) of that Article after that requested registration date, the business operator is deemed to have received the registration under paragraph (1) of that Article on that requested registration date.

①With regard to a taxable period to which Article 86-5, paragraph (13) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 10 of the 2016 Amendment Act (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) applies, Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act does not apply.

②With regard to taxable periods on or after the taxable period to which Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation applies (limited to taxable periods to which the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act comes to apply by reason of the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act that is to cease to be effective pursuant to Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation), the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act does not apply.

Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act ceases, pursuant to Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act, to be subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act, and holds, on the day preceding the registration start date (meaning the registration start date prescribed in Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following Article), inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article) relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act) taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act) during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "Article 11, paragraph (1), or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with "Article 11, paragraph (1), Article 12, paragraph (5), or Article 44, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".

Where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act applies has submitted the written notification prescribed in Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the taxable period that includes the registration start date, and has stated in that written notification that Article 37, paragraph (1) of the Consumption Tax Act is to apply for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act applies by deeming that written notification to have been submitted to that district director on the day preceding the first day of that taxable period.

①The matters specified by Cabinet Order as prescribed in Article 45, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act are the matters listed in the items of Article 70-5, paragraph (1) of the New Order.

②The publication under the second sentence of Article 45, paragraph (2) of the Supplementary Provisions of the 2016 Amendment Act is to be made by a method of providing, through the Internet, information systematically organized so that users can easily search it.

③The Commissioner of the National Tax Agency is to publish, during the period from the 2023 Effective Date to March 31, 2031, the matters entered in the register of foreign business operators prescribed in Article 39, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; referred to as the "2015 Amendment Act" in Articles 24 and 25 of the Supplementary Provisions) prior to amendment by the provisions of Article 18 of the 2016 Amendment Act, as at the day preceding the 2023 Effective Date, by a method of making them available for public inspection through the Internet.

①Where a business operator under Article 32-2, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2023 Effective Date, and there is a portion pertaining to the amount of deferred-payment revenue from a lease transfer prescribed in paragraph (2) of that Article that is deemed, under that paragraph, to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to that amount of deferred-payment revenue from a lease transfer.

②Where an individual business operator under Article 36, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the 2023 Effective Date, and there is an installment amount pertaining to that transfer on deferred payment terms whose due date for payment arrives on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to those installments.

③Where a business operator under Article 36-2, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2023 Effective Date, and there is a portion pertaining to the amount of revenue from a lease transfer prescribed in paragraph (2) of that Article that is deemed, under that paragraph, to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to that amount of revenue from a lease transfer.

④Where, with respect to a taxable transfer, etc. of assets made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the consideration for that taxable transfer, etc. of assets is to be received is on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to that taxable transfer, etc. of assets.

With regard to the application of Article 59-2, paragraph (1) of the Consumption Tax Act to the matters recorded in the electronic or magnetic records listed in Article 71-2, paragraph (1), items (ii) and (vi) of the Former Order that are to be retained as under the provisions then in force pursuant to Article 153 of the Supplementary Provisions of the 2016 Amendment Act and Article 25 of the Supplementary Provisions, the provisions then in force continue to govern.

①Where, with respect to a taxable purchase made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid is on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of consumption tax on purchases under Articles 30 and 32 of the 2023 Consumption Tax Act for that taxable purchase.

②The provisions of Article 75, paragraph (8) of the New Order apply to taxable purchases made on or after the 2023 Effective Date.

With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the New Order in a taxable period to which Article 51-2, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer prescribed in that paragraph, the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".