Supplementary Provisions, Article 65Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act

For a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article) that includes the last day of a consolidated business year that began before the Effective Date (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; the same applies hereinafter in this Article) (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the former Corporation Tax Act began before the Effective Date), the provisions of Article 63-2 of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 8, which apply with terms replaced pursuant to Article 3 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 114 of 2020), remain in force.