Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on October 1, 1991.
この政令は、平成三年十月一日から施行する。
Supplementary Provisions, Article 2Scope of Transfers, etc. of Assets Specified by Cabinet Order Prescribed in Article 3 of the Supplementary Provisions of the Amending Act
第二条（改正法附則第三条に規定する政令で定める資産の譲渡等の範囲）
The transfers, etc. of assets specified by Cabinet Order prescribed in Article 3 of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991; hereinafter referred to as the "Amending Act") are the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act prior to the amendment by the Amending Act (hereinafter referred to as the "Former Act") (excluding those carried out before January 1, 1991 as a business falling under the business of operating welfare homes for persons with intellectual disabilities and commuter dormitories for persons with intellectual disabilities prescribed in Article 2, paragraph (2), item (iv) (Definitions) of the Social Welfare Service Act (Act No. 45 of 1951)).
消費税法の一部を改正する法律（平成三年法律第七十三号。以下「改正法」という。）附則第三条に規定する政令で定める資産の譲渡等は、改正法による改正前の消費税法（以下「旧法」という。）別表第一第七号に掲げる資産の譲渡等（社会福祉事業法（昭和二十六年法律第四十五号）第二条第二項第四号（定義）に規定する精神薄弱者福祉ホーム及び精神薄弱者通勤寮を経営する事業に該当する事業として平成三年一月一日前に行われたものを除く。）とする。
Supplementary Provisions, Article 3Transitional Measures Concerning Notification of Not Being Subject to Exemption from Tax Liability, etc.
第三条（納税義務の免除の適用を受けない旨の届出等に関する経過措置）
Where a business operator that makes the transfers, etc. of assets in social welfare services, etc. prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act and the transfers, etc. of assets from sheltered workshop work prescribed in paragraph (3) of that Article (hereinafter referred to as "transfers, etc. of assets in social welfare businesses, etc.") submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act as amended by the Amending Act (hereinafter referred to as the "New Act") to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period prescribed in Article 19 of the New Act that begins on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") (excluding those set out in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act as amended by this Cabinet Order (hereinafter referred to as the "New Order")) to March 31, 1992, if the business operator states in that written notification that Article 9, paragraph (4) of the New Act is to apply to it for the taxable period prescribed in Article 19 of the New Act that includes the day on which the written notification was submitted (hereinafter referred to as the "taxable period"), Article 9, paragraph (4) of the New Act applies on the premise that the written notification is deemed to have been submitted to the district director on the day preceding the first day of that taxable period.
改正法附則第七条第一項に規定する社会福祉事業等の資産の譲渡等及び同条第三項に規定する授産作業の資産の譲渡等（以下「社会福祉事業等に係る資産の譲渡等」という。）を行う事業者が改正法による改正後の消費税法（以下「新法」という。）第九条第四項に規定する届出書をこの政令の施行の日（以下「施行日」という。）以後に開始する新法第十九条に規定する課税期間（この政令による改正後の消費税法施行令（以下「新令」という。）第二十条各号に掲げるものを除く。）の初日から平成四年三月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する新法第十九条に規定する課税期間（以下「課税期間」という。）について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. and has submitted the written notification under Article 9, paragraph (4) of the Former Act (limited to a business operator to which Article 9, paragraph (6) of the New Act applies) intends to cease to be subject to the application of Article 9, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, it may, notwithstanding paragraph (6) of that Article, submit the written notification under paragraph (5) of that Article to the district director having jurisdiction over its place for tax payment during the period from the Effective Date to March 31, 1992. In this case, on or after the first day of the taxable period following the taxable period that includes the day on which that written notification was submitted (or, where the taxable period that includes the day on which that written notification was submitted is a taxable period beginning on or after the Effective Date, that taxable period), the notification under paragraph (4) of that Article loses its effect.
社会福祉事業等に係る資産の譲渡等を行う事業者で旧法第九条第四項の規定による届出書を提出している者（新法第九条第六項の規定の適用を受ける事業者に限る。）が、施行日以後に開始する課税期間について新法第九条第四項の規定の適用を受けることをやめようとするときは、同条第六項の規定にかかわらず、施行日から平成四年三月三十一日までの間は、同条第五項の規定による届出書をその納税地を所轄する税務署長に提出することができる。この場合において、当該届出書の提出があった日の属する課税期間の翌課税期間（当該届出書の提出のあった日の属する課税期間が施行日以後に開始する課税期間であるときは、当該課税期間）の初日以後は、同条第四項の規定による届出は、その効力を失う。
Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. and has submitted the written notification under Article 9, paragraph (4) of the Former Act (excluding the business operator referred to in the preceding paragraph) intends to cease to be subject to the application of Article 9, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, if it submits the written notification under paragraph (5) of that Article to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date to March 31, 1992, then, notwithstanding paragraph (7) of that Article, on or after the first day of the taxable period that includes the day on which it submitted that written notification, the notification under paragraph (4) of that Article loses its effect.
社会福祉事業等に係る資産の譲渡等を行う事業者で旧法第九条第四項の規定による届出書を提出している者（前項の事業者を除く。）が、施行日以後に開始する課税期間について新法第九条第四項の規定の適用を受けることをやめようとする場合において、施行日以後に開始する課税期間の初日から平成四年三月三十一日までの間に同条第五項の規定による届出書をその納税地を所轄する税務署長に提出したときは、同条第七項の規定にかかわらず、当該届出書を提出した日の属する課税期間の初日以後は、同条第四項の規定による届出は、その効力を失う。
A business operator that intends to be subject to the preceding two paragraphs must state in the written notification the matters specified by Ministry of Finance Order.
前二項の規定の適用を受けようとする事業者は、当該届出書に大蔵省令で定める事項を記載しなければならない。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
第四条（相続があった場合の納税義務の免除の特例等に関する経過措置）
Where an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act, a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger") or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") occurred before the Effective Date, if, among the taxable periods beginning in the year or business year that includes the Effective Date (limited to one that began before the Effective Date), there is a taxable period beginning on or after the Effective Date, Article 3 and Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act do not apply to the taxable sales in the base period prescribed in Article 3 of the Supplementary Provisions of the Amending Act relating to that taxable period and the taxable sales in the period corresponding to the base period prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act relating to that taxable period.
With respect to the taxable sales in the base period of the merging corporation prescribed in Article 11, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, the taxable sales in the base period prescribed in Article 12, paragraph (2) of the New Act, and the taxable sales in the business year prescribed in Article 22, paragraph (4), item (i) and Article 23, paragraph (3) of the New Order, the example of the provisions of Article 3 of the Supplementary Provisions of the Amending Act is followed.
With respect to the taxable sales in the period corresponding to the base period prescribed in Article 22, paragraph (6), item (i) of the New Order, Article 23, paragraph (7), item (i) of the New Order (limited to the portion relating to Article 12, paragraph (1) of the New Act) or Article 23, paragraph (8), item (i) of the New Order (limited to the portion relating to Article 12, paragraph (1) of the New Act) where a merger or company split occurs on or after the Effective Date, the example of the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Amending Act is followed.
施行日以後に合併又は分割があった場合における新令第二十二条第六項第一号又は新令第二十三条第七項第一号（新法第十二条第一項に係る部分に限る。）若しくは新令第二十三条第八項第一号（新法第十二条第一項に係る部分に限る。）に規定する基準期間に対応する期間における課税売上高については、改正法附則第四条第一項の規定の例による。
Where a merger or company split occurs, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 22, paragraph (6), item (ii) of the New Order, Article 23, paragraph (7), item (i) of the New Order (excluding the portion relating to Article 12, paragraph (1) of the New Act), Article 23, paragraph (7), item (ii) of the New Order, paragraph (8), item (i) of that Article (excluding the portion relating to Article 12, paragraph (1) of the New Act), or Article 23, paragraph (8), item (ii) or paragraph (9) of the New Order for a taxable period beginning on or after the Effective Date, the example of the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act is followed.
合併又は分割があった場合において、施行日以後に開始する課税期間に係る新令第二十二条第六項第二号又は新令第二十三条第七項第一号（新法第十二条第一項に係る部分を除く。）、新令第二十三条第七項第二号、同条第八項第一号（新法第十二条第一項に係る部分を除く。）若しくは新令第二十三条第八項第二号若しくは第九項に規定する基準期間に対応する期間における課税売上高については、改正法附則第四条第二項の規定の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Ratio Equivalent to the Taxable Sales Ratio
第五条（課税売上割合に準ずる割合に関する経過措置）
Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the New Act) was unable, due to unavoidable circumstances, to obtain the approval under Article 30, paragraph (3), item (ii) of the New Act by the last day of the taxable period that includes the Effective Date, and obtains that approval by the deadline for filing the return under Article 45, paragraph (1) of the New Act for the taxable period that includes the Effective Date, Article 30, paragraph (3) of the New Act applies on the premise that the business operator is deemed to have obtained that approval during that taxable period.
社会福祉事業等に係る資産の譲渡等を行う事業者（新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、施行日の属する課税期間の末日までに新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ったことにつきやむを得ない事情がある場合において、施行日の属する課税期間に係る新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、新法第三十条第三項の規定を適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases, etc.
第六条（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等に関する経過措置）
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 New Act) submits the written notification prescribed in Article 37, paragraph (1) of the New Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (excluding those set out in the items of Article 56 of the New Order) to March 31, 1992, if the business operator states in that written notification that Article 37, paragraph (1) of the New Act is to apply to it for the taxable period that includes the day on which the written notification was submitted, Article 37, paragraph (1) of the New Act applies on the premise that the written notification is deemed to have been submitted to the district director on the day preceding the first day of that taxable period.
Where a business operator that has submitted the written notification under Article 37, paragraph (1) of the Former Act (limited to a business operator to which Article 37, paragraph (3) of the New Act applies) intends to cease to be subject to the application of Article 37, paragraph (1) of the New Act for a taxable period beginning on or after the Effective Date, it may, notwithstanding paragraph (3) of that Article, submit the written notification under paragraph (2) of that Article to the district director having jurisdiction over its place for tax payment during the period from the Effective Date to March 31, 1992. In this case, on or after the first day of the taxable period following the taxable period that includes the day on which that written notification was submitted (or, where the taxable period that includes the day on which that written notification was submitted is a taxable period beginning on or after the Effective Date, that taxable period), the notification under paragraph (1) of that Article loses its effect.
旧法第三十七条第一項の規定による届出書を提出している事業者（新法第三十七条第三項の規定の適用を受ける事業者に限る。）が、施行日以後に開始する課税期間について新法第三十七条第一項の規定の適用を受けることをやめようとするときは、同条第三項の規定にかかわらず、施行日から平成四年三月三十一日までの間は、同条第二項の規定による届出書をその納税地を所轄する税務署長に提出することができる。この場合において、当該届出書の提出があった日の属する課税期間の翌課税期間（当該届出書の提出があった日の属する課税期間が施行日以後に開始する課税期間であるときは、当該課税期間）の初日以後は、同条第一項の規定による届出は、その効力を失う。
Where a business operator that has submitted the written notification under Article 37, paragraph (1) of the Former Act (excluding the business operator referred to in the preceding paragraph) intends to cease to be subject to the application of Article 37, paragraph (1) of the New Act for a taxable period beginning on or after the Effective Date, if it submits the written notification under paragraph (2) of that Article to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date to March 31, 1992, then, notwithstanding paragraph (4) of that Article, on or after the first day of the taxable period that includes the day on which it submitted that written notification, the notification under paragraph (1) of that Article loses its effect.
A business operator that intends to be subject to the preceding two paragraphs must state in the written notification the matters specified by Ministry of Finance Order.
前二項の規定の適用を受けようとする事業者は、当該届出書に大蔵省令で定める事項を記載しなければならない。
Where a business operator to which paragraph (2) or (3) applies has entered in its books, with respect to taxable purchases (excluding those to which Article 49, paragraph (1) of the New Order applies) made during the period from the day on which the notification prescribed in those provisions loses its effect under those provisions to the day on which the written notification under Article 37, paragraph (2) of the New Act was submitted (referred to as the "designated period" in the following paragraph), the matters set out in Article 30, paragraph (8), item (i), (b) through (d) of the New Act, Article 30 of the New Act applies to those taxable purchases on the premise that the matters set out in (a) through (d) of that item are entered in those books.
第二項又は第三項の規定の適用を受ける事業者が、これらの規定によりこれらの規定に規定する届出がその効力を失う日から新法第三十七条第二項の規定による届出書を提出した日までの期間（次項において「指定期間」という。）中に行った課税仕入れ（新令第四十九条第一項の規定の適用を受けるものを除く。）につき、その帳簿に新法第三十条第八項第一号ロからニまでに掲げる事項を記載しているときは、当該課税仕入れについては、当該帳簿に同号イからニまでに掲げる事項が記載されているものとして、同条の規定を適用する。
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 to which paragraph (2) or (3) applies during the designated period (excluding those for which consumption tax is exempted under Article 7, paragraph (1) of the New Act, Article 8, paragraph (1) of the New Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3) of the New Order), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the New Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article.
指定期間中に第二項又は第三項の規定の適用を受ける事業者に対し他の事業者が行った課税資産の譲渡等（新法第七条第一項、新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新令第四十九条第三項各号に掲げる事業に係るものを除く。）につき交付された請求書、納品書その他これらに類する書類については、新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 7Transitional Measures Concerning Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments
第七条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例に関する経過措置）
The provisions of Article 7 of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the transfers, etc. of assets or purchases set out in the items of Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act that a corporation set out in Appended Table 3 of the New Act to which Article 60, paragraph (3) of the New Act applies made before the Effective Date. In this case, the phrase "an individual business operator under Article 18, paragraph (1) of the New Act" in Article 7 of the Supplementary Provisions of the Amending Act is deemed to be replaced with "a corporation set out in Appended Table 3 of the New Act to which Article 60, paragraph (3) of the New Act applies", the phrase "the day on which the amount of consideration was received as revenue" with "the last day of the taxable period in which the consideration is to be received", the phrase "the day on which the amount of costs was paid" with "the last day of the taxable period in which the costs are to be paid", and the phrase "Articles 30 through 36" with "Articles 30 through 36 and Article 60, paragraphs (4) and (5)".
The provisions of Article 16, paragraph (2) of the Supplementary Provisions of the Amending Act apply mutatis mutandis where a corporation set out in Appended Table 3 of the New Act to which Article 60, paragraph (3) of the New Act applies has taken foreign goods (limited to those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act) out of a bonded area before the Effective Date.
改正法附則第十六条第二項の規定は、新法第六十条第三項の規定の適用を受ける新法別表第三に掲げる法人が施行日前に外国貨物（新法別表第二第六号及び第七号に掲げる外国貨物に該当するものに限る。）を保税地域から引き取った場合について準用する。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, short name for the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 201 of 1991.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 201 of 1991, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
transfers, etc. of assets in social welfare businesses, etc.machine translation
「社会福祉事業等に係る資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, transfers, etc. of assets in social welfare businesses, etc. under Article 7, paragraph (1) of the supplementary provisions of the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991), and transfers, etc. of assets in sheltered work (授産作業) under paragraph (3) of that Article.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable periodmachine translation
「課税期間」
In Article 3 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a taxable period under Article 19 of the Consumption Tax Act as amended by Act No. 73 of 1991, which partially amended it; here the one containing the day the notification is filed.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
company splitmachine translation
「分割」
In Article 4 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a company split (分割) as referred to in Article 12, paragraph (1) of the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
mergermachine translation
「合併」
In Article 4 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, a merger as referred to in Article 11, paragraph (1) or (3) of the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
designated periodmachine translation
「指定期間」
In Article 6 of the supplementary provisions (附則) of Cabinet Order No. 201 of 1991, the period from the day a notification ceases to have effect under paragraph (2) or (3) of that Article to the day the business operator files a written notification under Article 37, paragraph (2) of the Consumption Tax Act as amended by Act No. 73 of 1991.
Short name set inSupplementary Provisions, Article 6, paragraph (5)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (6)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.