Supplementary Provisions

This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).

①The provisions of Article 9 and Article 15, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter in this Article referred to as the "New Regulation") apply to a written application submitted under the provisions of Article 9 of the New Regulation, or a written notification submitted under the provisions of Article 15, paragraph (2) of the New Regulation, on or after the date of enforcement of this Ministerial Order (hereinafter in this Article referred to as the "Effective Date"), and the provisions then in force continue to govern a written application submitted before the Effective Date under the provisions of Article 9 of the Regulation for Enforcement of the Consumption Tax Act before amendment (hereinafter in this paragraph referred to as the "Former Regulation"), or a written notification submitted before the Effective Date under the provisions of Article 15, paragraph (2) of the Former Regulation.

②The provisions of Article 10, paragraphs (1) and (3), Article 10-2, paragraphs (1) and (3), Article 10-3, Article 10-5, paragraphs (1) and (3), Article 10-6, paragraphs (1) and (3), Article 11, Article 13, Article 14, Article 15, paragraph (1), Article 17, paragraphs (1) through (4), Article 17-2, Article 20-2, Article 26, paragraphs (1), (5) and (6), Article 28, and Article 30 of the New Regulation apply to a written notification under Article 8, paragraph (8), Article 9, paragraph (4) or (5), Article 19, paragraph (1), items (iii) through (iv)-2 or paragraph (3), Article 37, paragraph (1) or (4), Article 42, paragraph (8) or (9), or Article 57, paragraph (1) or (2) of the Consumption Tax Act, or Article 18-2, paragraph (3), (11), (13) or (14), Article 18-4, paragraph (5) or (7), Article 74, paragraph (8), or Article 76, paragraph (10) of the Order for Enforcement of the Consumption Tax Act, a written application under Article 18-2, paragraph (1) or (7), Article 18-4, paragraph (1), Article 20-2, paragraph (3), Article 47, paragraph (1), Article 57-2, paragraph (3), Article 74, paragraph (3), or Article 76, paragraph (5) of that Order, or Article 37-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), or a document under Article 25 of that Act, submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 8, paragraph (8), Article 9, paragraph (4) or (5), Article 19, paragraph (1), items (iii) through (iv)-2 or paragraph (3), Article 37, paragraph (1) or (4), Article 42, paragraph (8) or (9), or Article 57, paragraph (1) or (2) of that Act, or Article 18-2, paragraph (3), (11), (13) or (14), Article 18-4, paragraph (5) or (7), Article 74, paragraph (8), or Article 76, paragraph (10) of that Order, a written application under Article 18-2, paragraph (1) or (7), Article 18-4, paragraph (1), Article 20-2, paragraph (3), Article 47, paragraph (1), Article 57-2, paragraph (3), Article 74, paragraph (3), or Article 76, paragraph (5) of that Order, or Article 37-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), or a document under Article 25 of that Act, submitted before the Effective Date.

③The provisions of Article 20, paragraph (1), Article 22, paragraph (1) or Article 23, paragraph (1) of the New Regulation apply to a return under Article 42, paragraph (1), (4) or (6), Article 45, paragraphs (1) through (3), or Article 46, paragraph (1) or (2) of the Consumption Tax Act relating to a taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of that Act; hereinafter the same applies in this paragraph) that begins on or after the Effective Date, and the provisions then in force continue to govern a return under Article 42, paragraph (1), (4) or (6), Article 45, paragraphs (1) through (3), or Article 46, paragraph (1) or (2) of that Act relating to a taxable period that began before the Effective Date.