Supplementary Provisions, Article 2Scope, etc. of Passenger Fares, etc.
第二条（旅客運賃等の範囲等）
The consideration for taxable transfers, etc. of assets prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act that is specified by Cabinet Order is the following:
法附則第二条第一項に規定する課税資産の譲渡等に係る対価で政令で定めるものは、次に掲げるものとする。
passenger fares (including charges) for trains, electric trains, shared-ride motor vehicles, ships or aircraft;
汽車、電車、乗合自動車、船舶又は航空機に係る旅客運賃（料金を含む。）
admission fees for places where films, plays, variety performances, music, sports or spectacles are presented for viewing or listening by unspecified and numerous persons;
映画、演劇、演芸、音楽、スポーツ又は見せ物を不特定かつ多数の者に見せ、又は聴かせる場所への入場料金
admission fees for racecourses, bicycle racing tracks, small motor vehicle racing tracks or motorboat racing venues;
競馬場、競輪場、小型自動車競走場又はモーターボート競走場への入場料金
admission fees for art museums, amusement parks, zoos, exposition venues, and other facilities or places similar to these that are entered by unspecified and numerous persons.
美術館、遊園地、動物園、博覧会の会場その他不特定かつ多数の者が入場する施設又は場所でこれらに類するものへの入場料金
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act are the following taxable transfers, etc. of assets, for which the right to receive payment of charges is fixed on the basis of meter reading or any act similar thereto:
法附則第二条第二項に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等で、検針その他これに類する行為に基づき料金の支払を受ける権利が確定されるものとする。
supply of electricity;
電気の供給
supply of gas;
ガスの供給
supply of tap water or industrial water, and the act of allowing the use of sewerage;
水道水又は工業用水の供給及び下水道を使用させる行為
provision of telecommunications services prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act;
法附則第二条第二項に規定する電気通信役務の提供
heat supply (meaning heat supply prescribed in Article 2, paragraph (1) (Definitions) of the Heat Supply Business Act) and supply of hot spring water.
熱供給（熱供給事業法第二条第一項（定義）に規定する熱供給をいう。）及び温泉の供給
The portion specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act is the portion relating to the amount calculated by dividing the charges for which the right to receive payment is first fixed on or after April 1, 1989 (hereinafter referred to as the "application date"), among the taxable transfers, etc. of assets by specified continuous supply prescribed in that paragraph, by the number of months in the period from the previous fixing date (meaning the day on which the right to receive payment of the immediately preceding charges was fixed; the same applies hereinafter in this paragraph) to the day on which the right to receive payment of charges is first fixed on or after the application date, and multiplying the result by the number of months in the period from the previous fixing date to the 30th day of that month.
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
previous fixing datemachine translation
「前回確定日」
The day on which the right to receive the immediately preceding charge for a taxable transfer, etc. of assets by specified continuous supply, etc. (特定継続供給等) was fixed, from which the first charge fixed after the new rules apply is apportioned by months.
Defined inSupplementary Provisions, Article 2, paragraph (3)· applies only in this paragraph
application datemachine translation
「適用日」
In the supplementary provisions (附則) of this Order as enacted in 1988, 1 April 1989, from which charges for a specified continuing supply, etc. (特定継続供給等) are divided by month between the periods before and after it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)