Supplementary Provisions, Article 2Transitional Measures Concerning Scope of Adjustment-Target Fixed Assets
第二条（調整対象固定資産の範囲に関する経過措置）
The provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to assets pertaining to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made in Japan on or after April 1, 2014 (hereinafter referred to as the "Effective Date") by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter) and to assets taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article and Article 14 of the Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern assets pertaining to taxable purchases made in Japan by a business operator before the Effective Date and assets taken out of a bonded area before the Effective Date.
改正後の消費税法施行令（以下「新令」という。）第五条の規定は、平成二十六年四月一日（以下「施行日」という。）以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下同じ。）に係る資産及び施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下この条及び附則第十四条において同じ。）から引き取られる資産について適用し、施行日前に国内において事業者が行った課税仕入れに係る資産及び施行日前に保税地域から引き取られた資産については、なお従前の例による。
Notwithstanding the preceding paragraph, with respect to the application of Article 5 of the New Order to assets (limited to the portion to which those provisions apply) to which Article 5, paragraph (3) and Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (hereinafter referred to as the "Amending Act") and Article 5, paragraphs (1) through (3) of the Supplementary Provisions apply, the phrase "100/108" in Article 5 of the New Order is deemed to be replaced with "100/105".
前項の規定にかかわらず、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（以下「改正法」という。）附則第五条第三項及び第七条第一項の規定並びに附則第五条第一項から第三項までの規定の適用を受ける資産（これらの規定の適用を受ける部分に限る。）に係る新令第五条の規定の適用については、同条中「百八分の百」とあるのは、「百五分の百」とする。
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
bonded areamachine translation
「保税地域」
A bonded area as defined in Article 2, paragraph (1), item (ii) of the Consumption Tax Act, which means the bonded areas of Article 29 of the Customs Act: designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 14
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 56 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2014, the date from which the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 56 of 2013 applies under Article 2 of its supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
Defined inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 2, paragraph (2)