Supplementary Provisions, Article 2Transitional Measures on Retention of Electronic or Magnetic Records Pertaining to Export Permits, etc.

The provisions of Article 5, paragraph (4) and Article 16, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") apply to the electronic or magnetic records prescribed in Article 5, paragraph (4) or Article 16, paragraph (4) of the New Regulation relating to a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, or a non-taxable transfer, etc. of assets prescribed in Article 31, paragraph (1) of that Act or an export of assets prescribed in paragraph (2) of that Article, conducted on or after the date of enforcement of this Ministerial Order by a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act.