Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act

The provisions of Article 49, paragraph (7) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Order") apply to the electronic or magnetic records prescribed in Article 49, paragraph (7) of the New Order that pertain to consumption tax on taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act taken out, on or after the day on which this Cabinet Order comes into effect, of a bonded area prescribed in item (ii) of that paragraph.