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Supplementary Provisions, Article 12Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases

第十二条(仕入れに係る消費税額の控除に関する経過措置)

Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) calculates the consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Act with respect to expenses paid during the period from the application date to September 30, 1989 (excluding expenses paid in the case of acquiring or leasing assets relating to the transfers, etc. of assets set out in Article 7, paragraph (1), items (i) through (iv) of the Act (for item (iii) of that paragraph, limited to the portion pertaining to the transport of cargo) or Article 17, paragraph (2), items (i) through (iv), (vi) or (vii), or in the case of receiving the provision of services relating to those transfers, etc. of assets, and expenses paid in the case of acquiring or leasing assets relating to transfers, etc. of assets outside Japan or receiving the provision of services relating to those transfers, etc. of assets; the same applies hereinafter in this paragraph), if there is, among the accounts for which it is difficult to classify the amount of those expenses into the amount of consideration paid for taxable purchases in Japan (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter in this paragraph) and amounts other than the amount of consideration paid for those taxable purchases (for manufacturing costs and other costs equivalent thereto, the accounts constituting those costs), an account other than a specified account, then with respect to the amount of expenses belonging to that account, the business operator may calculate the consumption tax on those taxable purchases on the basis that the whole amount of those expenses falls under the amount of consideration paid for taxable purchases made in Japan.

事業者(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。)が、適用日から平成元年九月三十日までの間に支出する費用(法第七条第一項第一号から第四号までの規定(同項第三号にあつては、貨物の輸送に係る部分に限る。)又は第十七条第二項第一号から第四号まで、第六号若しくは第七号の規定に掲げる資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該資産の譲渡等に係る役務の提供を受ける場合及び国内以外の地域において資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該資産の譲渡等に係る役務の提供を受ける場合に支出する費用を除く。以下この項において同じ。)について法第三十条第一項に規定する課税仕入れに係る消費税額を計算する場合において、当該費用の額を国内における当該課税仕入れに係る支払対価の額(同項に規定する課税仕入れに係る支払対価の額をいう。以下この項において同じ。)と当該課税仕入れに係る支払対価の額以外のものとに区分することが困難な科目(製造原価その他これに準ずる原価にあつては、これらの原価を構成する科目)で特定科目以外の科目があるときは、当該科目に属する費用の額については、当該費用の全額は、国内において行つた課税仕入れに係る支払対価の額に該当するものとして、当該課税仕入れに係る消費税額を計算することができる。

The specified accounts prescribed in the preceding paragraph are the accounts to which personnel expenses, insurance premiums (including mutual aid premiums and other items similar to insurance premiums), taxes and public charges, donations (including subsidies), land rent, interest paid (including bill discount charges, guarantee fees and other items similar thereto), and damages and other compensation belong, and the accounts to which the amount of consideration for the acquisition of land (including rights existing on land), securities prescribed in Appended Table 1, item (ii) of the Act and other similar things belongs.

前項に規定する特定科目とは、人件費、保険料(共済掛金その他保険料に類するものを含む。)、租税公課、寄附金(補助金を含む。)、地代、支払利息(手形の割引料、保証料その他これらに類するものを含む。)及び損害賠償金その他の補償金の属する科目並びに土地(土地の上に存する権利を含む。)及び法別表第一第二号に規定する有価証券その他これに類するものの取得の対価の額の属する科目とする。

For the amount of expenses relating to those for which the act that gave rise to the payment of the expenses prescribed in paragraph (1) is deemed, under Article 2, paragraph (2) or (3) or Article 3, paragraph (5) of the Supplementary Provisions of the Act or Article 4, paragraph (4) of the Supplementary Provisions, to have been done before the application date, the amount is included in the amount of expenses prescribed in paragraph (1) only where the amount of expenses for a single transaction is 1,000,000 yen or less.

第一項に規定する費用を支出する基因となつた行為が法附則第二条第二項若しくは第三項若しくは第三条第五項又はの規定により適用日前に行われたものとみなされるものに係る費用の額については、一の取引に係る費用の額が百万円以下である場合に限り、第一項に規定する費用の額に含まれるものとする。

Supplementary Provisions, Article 13Transitional Measures Concerning Ratio Equivalent to the Taxable Sales Ratio

第十三条(課税売上割合に準ずる割合に関する経過措置)

Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) was unable, due to unavoidable circumstances, to obtain the approval under Article 30, paragraph (3), item (ii) of the Act by the last day of the taxable period that includes the application date, and obtains that approval by the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date, Article 30, paragraph (3) of the Act applies on the premise that the business operator is deemed to have obtained that approval during that taxable period.

事業者(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。)が、適用日の属する課税期間の末日までに法第三十条第三項第二号の承認を受けることができなかつたことにつきやむを得ない事情がある場合において、適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限までに当該承認を受けたときは、当該課税期間中に当該承認を受けたものとみなして、法第三十条第三項の規定を適用する。

Supplementary Provisions, Article 14Transitional Measures Concerning Matters to Be Entered in Books or Invoices, etc. for Deduction of Amount of Tax on Taxable Purchases, etc.

第十四条(課税仕入れ等の税額の控除に係る帳簿又は請求書等の記載事項に関する経過措置)

With respect to taxable purchases made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding taxable purchases to which Article 49, paragraph (1) applies), of the matters that are to be entered in the books under Article 30, paragraph (7) of the Act pursuant to Article 30, paragraph (8), item (i) of the Act, the matters set out in (a) of that item may be omitted from the entry, notwithstanding that item.

事業者(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。)が適用日から平成元年九月三十日までの間に行つた課税仕入れ(第四十九条第一項の規定の適用を受ける課税仕入れを除く。)については、法第三十条第八項第一号の規定により同条第七項の帳簿に記載することとされている事項のうち同号イに掲げる事項は、同号の規定にかかわらず、その記載を省略することができる。

With respect to invoices, delivery slips and other similar documents issued in relation to taxable transfers, etc. of assets made by another business operator to a business operator during the period from the application date to September 30, 1989 (excluding those for which consumption tax is exempted under Article 7, paragraph (1) or Article 8, paragraph (1) of the Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3)), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article.

適用日から平成元年九月三十日までの間に事業者に対し他の事業者が行う課税資産の譲渡等(法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び第四十九条第三項各号に掲げる事業に係るものを除く。)につき交付される請求書、納品書その他これらに類する書類については、法第三十条第九項第一号イからニまでに掲げる事項が記載されているときは、これを同条第七項の請求書等に該当するものとみなす。

Supplementary Provisions, Article 15Transitional Measures Concerning Taxable Periods, etc. Relating to Company Splits Not Subject to the Special Provisions on Deduction of Consumption Tax on Purchases

第十五条(仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置)

The provisions of Article 55 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.

第五十五条の規定は、施行日の翌日以後に同条に規定する分割又は他の分割があつた場合について適用する。

Where the provisions of Article 55, paragraph (1), items (ii) through (v) apply, if the first day of the period corresponding to the base period prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

第五十五条第一項第二号から第五号までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。

Where the provisions of apply, if the first day of the period corresponding to the base period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

の規定の適用がある場合において、これらの規定に規定する他の分割に係る基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。

Supplementary Provisions, Article 16Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases

第十六条(仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置)

Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) submits the written notification prescribed in Article 37, paragraph (1) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 37, paragraph (1) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 37, paragraph (3) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989".

事業者(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。)が法第三十七条第一項に規定する届出書を適用日から平成元年九月三十日(適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限が同月三十日前である場合には、当該提出期限)までの間に納税地を所轄する税務署長に提出した場合には、適用日の属する課税期間以後の課税期間については、法第三十七条第一項の規定を適用する。この場合において、同条第三項中「翌課税期間」とあるのは、「平成元年四月一日の属する課税期間」とする。

Supplementary Provisions, Article 17Transitional Measures Concerning Matters to Be Entered in Books Relating to Refunds, etc. of Consideration for Sales

第十七条(売上げに係る対価の返還等に係る帳簿の記載事項に関する経過措置)

With respect to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding those relating to the businesses set out in the items of Article 49, paragraph (3)), of the matters that, pursuant to , are to be entered in the books referred to in , the matters set out in may be omitted from the entry, notwithstanding .

事業者(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。)が適用日から平成元年九月三十日までの間に行つた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(第四十九条第三項各号に掲げる事業に係るものを除く。)については、の規定によりの帳簿に記載することとされている事項のうちに掲げる事項は、の規定にかかわらず、その記載を省略することができる。

Supplementary Provisions, Article 18Transitional Measures Concerning Taxable Periods Relating to Company Splits Not Subject to Marginal Deduction

第十八条(限界控除の適用がない分割に係る課税期間に関する経過措置)

The provisions of Article 60 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.

第六十条の規定は、施行日の翌日以後に同条に規定する分割又は他の分割があつた場合について適用する。

Where the items of Article 60, paragraph (1) apply, if the first day of the first taxable period among the taxable periods of the split-off parent corporation relating to the company split that ended within one year on or before the last day of the taxable period of the split-off subsidiary corporation prescribed in , or the first day of the first taxable period among the taxable periods of the split-off subsidiary corporation that ended within one year on or before the last day of the taxable period of the split-off parent corporation prescribed in , falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that taxable period.

第六十条第一項各号の規定の適用がある場合において、ロに規定する分割子法人の当該課税期間の末日以前一年以内に終了した当該分割に係る分割親法人の各課税期間のうち最初の課税期間の初日又はロに規定する分割親法人の当該課税期間の末日以前一年以内に終了した当該分割子法人の各課税期間のうち最初の課税期間の初日が施行日前であるときは、法が当該課税期間の初日から施行されていたものとして、これらの規定を適用する。

Where the provisions of Article 60, paragraphs (2) through (4) (including where those provisions apply mutatis mutandis under ) apply, if the first day of the period corresponding to the taxable period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.

第六十条第二項から第四項までの規定(これらの規定をにおいて準用する場合を含む。)の適用がある場合において、これらの規定に規定する他の分割に係る課税期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。

Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.

第十九条(国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置)

The provisions of Article 75, paragraphs (3) through (7) apply to the specified income prescribed in those provisions that is received on or after the application date.

第七十五条第三項から第七項までの規定は、適用日以後に受け入れるこれらの規定に規定する特定収入について適用する。

Supplementary Provisions, Article 19-2Special Provisions for Central Unions of Agricultural Co-operatives

第十九条の二(農業協同組合中央会の特例)

The laws and regulations specified by Cabinet Order prescribed in Article 19-2 of the Supplementary Provisions of the Act are the Act and other laws and regulations concerning consumption tax.

法附則第十九条の二に規定する政令で定める法令は、法その他の消費税に関する法令とする。

Supplementary Provisions, Article 20Application Procedures, etc. for Approval of Return of Sugars

第二十条(砂糖類の戻入れの承認に係る申請の手続等)

A person who intends to obtain the approval under must submit a written application stating the following matters to the Commissioner of the National Tax Agency:

の承認を受けようとする者は、次に掲げる事項を記載した申請書を国税庁長官に提出しなければならない。

the name or title and the address or residence of the applicant;

申請者の氏名又は名称及び住所又は居所

the location of the place for which the approval is sought;

承認を受けようとする場所の所在地

any other matters for reference.

その他参考となるべき事項

The Commissioner of the National Tax Agency must notify the applicant in writing of the fact of approval where granting the approval under , and of the fact and the reason where not granting the approval under .

国税庁長官は、の承認をする場合にはその旨、の承認を与えない場合にはその旨及びその理由を書面により申請者に通知しなければならない。

Supplementary Provisions, Article 21Application Procedures, etc. for Approval of Return of Class 2 Goods

第二十一条(第二種の物品の戻入れの承認に係る申請の手続等)

The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to a person who intends to obtain the approval under , and the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under , respectively.

前条第一項の規定はの承認を受けようとする者について、前条第二項の規定はの国税庁長官の承認について、それぞれ準用する。

Supplementary Provisions, Article 22Application Procedures, etc. for Approval of Return of Playing Cards and the Like

第二十二条(トランプ類の戻入れの承認に係る申請の手続等)

The provisions of Article 20, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to a person who intends to obtain the approval under , and the provisions of Article 20, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under , respectively.

附則第二十条第一項の規定はの承認を受けようとする者について、附則第二十条第二項の規定はの国税庁長官の承認について、それぞれ準用する。

Supplementary Provisions, Article 23Scope of Businesses of Special Merger Districts Deemed to Be Businesses Conducted by Establishing a Special Account

第二十三条(特別会計を設けて行う事業とみなされる合併特例区の事業の範囲)

In the application of Article 60 of the Act to the business prescribed in Article 72, paragraph (2), item (iii) that a special merger district under conducts as operations relating to the general account, that business is deemed to be a business conducted by establishing a special account as referred to in Article 60, paragraph (1), main clause of the Act.

(合併特例区)の合併特例区が一般会計に係る業務として行う第七十二条第二項第三号の事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の特別会計を設けて行う事業とみなす。

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