Search

Search provisions, jump to a law or an article

on a date not yet set

Order for Enforcement of the Consumption Tax Act

消費税法施行令(しょうひぜいほうしこうれい)

Amended by

Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act

消費税法施行令の一部を改正する政令

The whole text as amended, on e-Gov

On 1 January of the year after another part of the amending law . The exact day is not fixed yet.

The same amending law also changes

5 provisions changed · 6 provisions in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Article 9 · Scope of Things Similar to Securities, etc.第九条(有価証券に類するものの範囲等)

2 reworded
Read it in the amended law
  • ChangedArticle 9, paragraph (1), item (i)

    the rights that are to be indicated on the securities set out in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and the securities set out in item (xvii) of that paragraph (excluding those having the nature of the securities set out in item (xvi) of that paragraph) (limited to those for which those securities have not been issued, and excluding those that fall under electronic payment instruments (meaning the electronic payment instruments prescribed in Article 2, paragraph (5) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies in item (iv) and paragraph (4) of this Article and in Article 11)hereinafter through Article 11)), and cryptoassets (meaning the cryptoassets prescribed in Article 2, paragraph (49) of the Financial Instruments and Exchange Act; the same applies in paragraph (3), item (xi) of the following Article);

    金融商品取引法第二条第一項第一号から第十五号まで(定義)に掲げる有価証券及び同項第十七号に掲げる有価証券(同項第十六号に掲げる有価証券の性質を有するものを除く。)に表示されるべき権利(これらの有価証券が発行されていないものに限るものとし、電子決済手段(資金決済に関する法律(平成二十一年法律第五十九号)第二条第五項(定義)に規定する電子決済手段をいう。第四号及び第四項並びに以下第十一条までにおいて同じ。)に該当するものを除く。)並びに暗号資産(金融商品取引法第二条第四十九項に規定する暗号資産をいう。次条第三項第十一号において同じ。)

  • ChangedArticle 9, paragraph (4)

    The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments, cryptoassets prescribed in Article 2, paragraph (14) of the Payment Services Act, and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.

    法別表第二第二号に規定する支払手段に類するものとして政令で定めるものは、電子決済手段、資金決済に関する法律第二条第十四項に規定する暗号資産及び国際通貨基金協定第十五条に規定する特別引出権とする。

Article 10 · Loans for Which Consideration Is Interest, etc.第十条(利子を対価とする貸付金等)

Read it in the amended law
  • ChangedArticle 10, paragraph (3), item (xi)

    the lending of securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc., but including those whose rights are determined by an entry or record in a book-entry transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares) or of, registered government bonds or cryptoassets, or electronic payment instruments;

    法別表第二第二号に規定する有価証券(ゴルフ場利用株式等を除くものとし、その権利の帰属が社債、株式等の振替に関する法律の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。)又は、登録国債若しくは暗号資産又は電子決済手段の貸付け

Article 48 · Method of Calculating the Taxable Sales Ratio第四十八条(課税売上割合の計算方法)

2 reworded
Read it in the amended law
  • ChangedArticle 48, paragraph (2), item (i)

    a transfer of a means of payment prescribed in Appended Table 2, item (ii) of the Act, or of an electronic payment instrument, cryptoasset or special drawing rights prescribed in Article 9, paragraph (4);

    法別表第二第二号に規定する支払手段又は第九条第四項に規定する電子決済手段、暗号資産若しくは特別引出権の譲渡

  • ChangedArticle 48, paragraph (5)

    Where a business operator has transferred securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc. prescribed in Article 9, paragraph (2)) and the rights listed in paragraph (1), items (i) and (iii) of that Article (hereinafter in this paragraph referred to as "securities and similar interests") (excluding where that transfer falls under a transfer of bonds, etc. for repurchase transactions listed in paragraph (2), item (iii) or a resale of bonds, etc. for repurchase transactions prescribed in paragraph (3)), has transferred cryptoassets listed in Article 9, paragraph (1), item (i), or has transferred a monetary claim listed in Article 9, paragraph (1), item (iv) (excluding one acquired by a person who made a transfer, etc. of assets as consideration for that transfer, etc. of assets; the same applies hereinafter in this paragraph), the amount of consideration for the transfer, etc. of assets prescribed in paragraph (1), item (i) of this Article pertaining to that transferthose transfers is the amount equivalent to 5/100 of the amount of consideration for the transfer of those securities and similar interests or that monetary claimthose transfers.

    事業者が法別表第二第二号に規定する有価証券(第九条第二項に規定するゴルフ場利用株式等を除く。)並びに同条第一項第一号及び第三号に掲げる権利(以下この項において「有価証券等」という。)のの譲渡をした場合(当該譲渡が第二項第三号に掲げる現先取引債券等の譲渡又は第三項に規定する現先取引債券等の売戻しに該当する場合を除く。)又は、同条第一項第一号に掲げる暗号資産の譲渡をした場合又は同項第四号に掲げる金銭債権(資産の譲渡等を行つた者が当該資産の譲渡等の対価として取得したものを除く。以下この項において同じ。)の譲渡をした場合には、当該これらの譲渡に係る第一項第一号に規定する資産の譲渡等の対価の額は、当該有価証券等又は金銭債権これらの譲渡の対価の額の百分の五に相当する金額とする。

6 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 3 · Transitional Measures Concerning Transfers, etc. of Cryptoassets附則第三条(暗号資産の譲渡等に関する経過措置)

1 reworded · 5 added
Read it in the amended law
  • ChangedSupplementary Provisions, Article 3, paragraph (1)

    The provisions of Article 9, paragraphs (1) and (4) and Article 10, paragraph (3) of the New Order and the provisions of Article 48, paragraphs (2) and (5) of the New Order (including where these provisions are applied mutatis mutandis pursuant to Article 53, paragraph (4) of the Order for Enforcement of the Consumption Tax Act; the same applies in the following paragraph) apply to consumption tax pertaining to transfers, etc. of assets made by a business operator in Japan on or after the day specified in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "cryptoasset application date") and to taxable purchases made by a business operator in Japan on or after the cryptoasset application date, and the provisions then in force continue to govern consumption tax pertaining to transfers, etc. of assets made by a business operator in Japan before the cryptoasset application date and to taxable purchases made by a business operator in Japan before the cryptoasset application date.

    No English for the wording before the change.

    新令第九条第一項及び第四項並びに第十条第三項の規定並びに新令第四十八条第二項及び第五項(これらの規定を消費税法施行令第五十三条第四項において準用する場合を含む。次項において同じ。)の規定は、附則第一条第三号に定める日(以下この条において「暗号資産適用日」という。)以後に国内において事業者が行う資産の譲渡等及び暗号資産適用日以後に国内において事業者が行う課税仕入れに係る消費税について適用し、暗号資産適用日前に国内において事業者が行った資産の譲渡等及び暗号資産適用日前に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。

  • AddedSupplementary Provisions, Article 3, paragraph (2)

    Notwithstanding the preceding paragraph, in the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and the following Article) has, in Japan before the cryptoasset application date, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of that Act; the same applies hereinafter in this paragraph and paragraph (5)) or taken taxable goods prescribed in Article 2, paragraph (1), item (xi) of that Act that fall under an adjustment-target fixed asset out of a bonded area prescribed in item (ii) of that paragraph (hereinafter in this paragraph and paragraph (5) referred to as a "purchase, etc. of an adjustment-target fixed asset") (limited to the case where that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to that business through a company split, in each case as prescribed in Article 33, paragraph (1) of that Act, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of that Act) holds that adjustment-target fixed asset on the last day of the third-year taxable period prescribed in Article 33, paragraph (1) of that Act pertaining to that purchase, etc. of an adjustment-target fixed asset), the provisions then in force may continue to govern the application of Article 10, paragraph (3) of the New Order and Article 48, paragraphs (2) and (5) of the New Order in the calculation of the aggregate taxable sales ratio in the third-year taxable period prescribed in Article 33, paragraph (1) of that Act pertaining to that purchase, etc. of an adjustment-target fixed asset and of the taxable sales ratio prescribed in that paragraph in the taxable period of purchase, etc. prescribed in that paragraph.

    前項の規定にかかわらず、暗号資産適用日前に国内において事業者(消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条において同じ。)が行う調整対象固定資産(同法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項及び第五項において同じ。)の課税仕入れ又は調整対象固定資産に該当する同法第二条第一項第十一号に規定する課税貨物の同項第二号に規定する保税地域からの引取り(以下この項及び第五項において「調整対象固定資産の仕入れ等」という。)を行った場合(当該事業者(同法第三十三条第一項に規定する相続により当該事業者の当該調整対象固定資産に係る事業を承継した同項に規定する相続人、合併により当該事業を承継した同項に規定する合併法人及び分割により当該事業を承継した同項に規定する分割承継法人を含むものとし、これらの者のうち同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。)が当該調整対象固定資産の仕入れ等に係る同法第三十三条第一項に規定する第三年度の課税期間の末日において当該調整対象固定資産を有している場合に限る。)における当該調整対象固定資産の仕入れ等に係る同法第三十三条第一項に規定する第三年度の課税期間における通算課税売上割合及び同項に規定する仕入れ等の課税期間における同項に規定する課税売上割合の計算における新令第十条第三項の規定並びに新令第四十八条第二項及び第五項の規定の適用については、なお従前の例によることができる。

  • AddedSupplementary Provisions, Article 3, paragraph (4)

    Where a business operator has, on or after the cryptoasset application date, received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act with respect to a taxable purchase pertaining to the lending of cryptoassets or electronic payment instruments prescribed in Article 9, paragraph (1), item (i) of the New Order (hereinafter in this Article referred to as "cryptoassets, etc.") made in Japan before the cryptoasset application date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under Article 32 of that Act pertaining to that refund, etc. of consideration for purchases.

    事業者が、暗号資産適用日前に国内において行った新令第九条第一項第一号に規定する暗号資産又は電子決済手段(以下この条において「暗号資産等」という。)の貸付けに係る課税仕入れにつき、暗号資産適用日以後に消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。

  • AddedSupplementary Provisions, Article 3, paragraph (5)

    Where a business operator that lends cryptoassets, etc. has made, in Japan before the cryptoasset application date, a purchase, etc. of an adjustment-target fixed asset for use in the business pertaining to the lending of cryptoassets, etc. in Japan, then, for as long as that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to that business through a company split, in each case as prescribed in Article 34, paragraph (1) of the Consumption Tax Act, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of that Act) continues, on or after the cryptoasset application date, to use that adjustment-target fixed asset for that business, that adjustment-target fixed asset is deemed to be used for the business pertaining to the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of that Act, and Article 34 of that Act applies.

    暗号資産等の貸付けを行う事業者が、国内における暗号資産等の貸付けに係る業務の用に供するため、暗号資産適用日前に国内において調整対象固定資産の仕入れ等を行った場合には、当該事業者(消費税法第三十四条第一項に規定する相続により当該事業者の当該調整対象固定資産に係る事業を承継した同項に規定する相続人、合併により当該事業を承継した同項に規定する合併法人及び分割により当該事業を承継した同項に規定する分割承継法人を含むものとし、これらの者のうち同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。)が当該調整対象固定資産を暗号資産適用日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第二条第一項第九号に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同法第三十四条の規定を適用する。

  • AddedSupplementary Provisions, Article 3, paragraph (6)

    Where a business operator has, with respect to a lending of cryptoassets, etc. made in Japan before the cryptoasset application date, made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act, the provisions then in force continue to govern the deduction of the amount of consumption tax under Article 38 of that Act pertaining to that refund, etc. of consideration for sales.

    事業者が、暗号資産適用日前に国内において行った暗号資産等の貸付けにつき、消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。

  • AddedSupplementary Provisions, Article 3, paragraph (7)

    Where, with respect to accounts receivable or other claims pertaining to the amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act) for a lending of cryptoassets, etc. made by a business operator in Japan before the cryptoasset application date, a fact prescribed in Article 39, paragraph (1) of that Act has occurred and, as a result, it has become impossible to collect all or part of the tax-inclusive price referred to in that paragraph for that lending of cryptoassets, etc., the provisions then in force continue to govern the deduction of the amount of consumption tax under that paragraph and the addition of the amount of consumption tax under paragraph (3) of that Article pertaining to the lending of cryptoassets, etc. for which collection has become impossible.

    事業者が暗号資産適用日前に国内において行った暗号資産等の貸付けの対価の額(消費税法第二十八条第一項に規定する対価の額をいう。)に係る売掛金その他の債権につき、同法第三十九条第一項に規定する事実が生じたため、当該暗号資産等の貸付けの同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった暗号資産等の貸付けに係る同項の規定による消費税額の控除及び同条第三項の規定による消費税額の加算については、なお従前の例による。