A written notification under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act must state the following matters, notwithstanding the provisions of Article 17, paragraph (1) of the New Regulation:

①A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies in this Article) that operates a tax-free shop (meaning a tax-free shop prescribed in Article 8, paragraph (6) of the Consumption Tax Act; hereinafter the same applies in this Article) is, if a transfer, made during the period from the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies from the following Article through Article 12 of the Supplementary Provisions) through March 31, 2020 by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (1) of that Article falls under a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this Article), to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.

②A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2021, in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; hereinafter in this paragraph referred to as the "2018 Amending Order"), by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the 2018 Amending Order, of tax-exempt goods prescribed in Article 18, paragraph (1) of the Order for Enforcement of the Consumption Tax Act before that amendment falls under a 2019 reduced-rate transfer, etc. of assets, to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 18 of 2018) in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the 2018 Amending Order, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.

③A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2023 by a method specified in the items of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (2) of that Article falls under a 2019 reduced-rate transfer, etc. of assets, to state or record, in the documents prescribed in Article 6, paragraphs (5) through (7) of the Regulation for Enforcement of the Consumption Tax Act or in the purchase record information prescribed in paragraph (9) of that Article, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.

Where the provisions of Article 18, paragraph (1) of the Consumption Tax Act have been applied in a taxable period that includes a day in the period from the 2019 application date through September 30, 2023, in applying Article 12, paragraph (3) of the Regulation for Enforcement of the Consumption Tax Act in that case, the phrase "those relating to taxable transfers, etc. of assets," in Article 12, paragraph (3) of that Regulation is deemed to be replaced with "those relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this paragraph)) and those relating to 2019 reduced-rate transfers, etc. of assets, and", and the word "separately" with "respectively and separately".

In applying Article 27, paragraphs (1) and (3) of the Regulation for Enforcement of the Consumption Tax Act during the period from the 2019 application date through September 30, 2023, the word "content" in Article 27, paragraph (1), item (i), (c) of that Regulation is deemed to be replaced with "content (where the transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this Article), the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "consideration for the transfer, etc. of assets" in Article 27, paragraph (1), item (i), (d) of that Regulation with "consideration for the transfer, etc. of assets classified by each different tax rate", the word "content" in Article 27, paragraph (1), item (iii), (c) of that Regulation with "content (where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the content of the refund, etc. of consideration for purchases and a statement that it relates to a 2019 reduced-rate transfer, etc. of assets)", the word "content" in Article 27, paragraph (1), item (v), (c) of that Regulation with "content (where the taxable transfer, etc. of assets to which the bad debt relates is a 2019 reduced-rate transfer, etc. of assets, the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "the bad debt" in Article 27, paragraph (1), item (v), (d) of that Regulation with "the bad debt classified by each different tax rate", and, in Article 27, paragraph (3) of that Regulation, the phrase "taxable transfers, etc. of assets (" with "taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) (", the phrase "), and" with "), 2019 reduced-rate transfers, etc. of assets (for a business operator to which Article 37, paragraph (1) of the Act applies, 2019 reduced-rate transfers, etc. of assets for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), and", and the phrase "divided into" with "divided respectively into".

①In applying Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003) during the period from the 2019 application date through September 30, 2023, the phrase "the same applies in the following paragraph)" in that paragraph is deemed to be replaced with "hereinafter the same applies in this paragraph and the following paragraph)", the phrase "calculated on the basis of" with "totaled separately for each different tax rate on the basis of", the phrase "the amount to be received in settlement by 10/110" with "the total of the tax-inclusive prices, out of the amount to be received in settlement, relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this paragraph)) by 10/110 and the amount calculated by multiplying the total of the tax-inclusive prices relating to 2019 reduced-rate transfers, etc. of assets by 8/108", the phrase "processing fractions of less than one yen" with "processing fractions of less than one yen separately for each different tax rate", the phrase "clearly states" with "separately and clearly states", the phrase "item (ii) of that Act" with "item (ii) of the Consumption Tax Act", and the phrase "until September 30, 2023, be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed" with "be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed separately for each different tax rate".

②In applying Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003), which remains in force pursuant to the provisions of Article 2, paragraphs (2) and (4) of the Supplementary Provisions of that Ministerial Order, during the period from the 2019 application date through September 30, 2023, the phrase ") and" in Article 22, paragraph (1) of that Regulation is deemed to be replaced with ") totaled separately for each different tax rate, and", the phrase "total (" with "total of the amounts totaled separately for each different tax rate (", and the phrase "fractions" with "fractions separately for each different tax rate".