Supplementary Provisions, Article 5Transitional Measures Concerning Tax Rates, etc. for Books, etc. Sold by Subscription
第五条（予約販売に係る書籍等の税率等に関する経過措置）
Where, with respect to books or other goods that a business operator transfers under a contract concluded before October 1, 2013 (hereinafter referred to as the "designated day") that promises periodic and continuous supply to unspecified and numerous persons, all or part of the consideration for that transfer stipulated in that contract has been received before the Effective Date, and the business operator transfers on or after the Effective Date the books or other goods relating to the receipt of that consideration, the consumption tax on the taxable transfer, etc. of assets for the portion of the taxable transfers, etc. of assets relating to those books or other goods that relates to the consideration so received is at the rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "Former Act").
Where a business operator transfers specified newspapers (meaning newspapers issued periodically to unspecified and numerous persons at intervals of a week, a month or any other fixed period, for which the issuer designates the sale date, and the designated date is before the Effective Date) on or after the Effective Date, the consumption tax on the transfer of those specified newspapers is at the rate prescribed in Article 29 of the Former Act.
Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods carried out by presenting the content of the goods, the sales price and other conditions to unspecified and numerous persons, receiving offers for sales contracts by mail, telephone or other methods, and following the conditions so presented, and excluding sales relating to the contracts prescribed in paragraph (1)) has presented those conditions, or has completed preparations to present them, before the designated day, and sells goods on or after the Effective Date in accordance with the conditions so presented, in response to offers received before the Effective Date, the consumption tax on the sale of those goods is at the rate prescribed in Article 29 of the Former Act.
Where a business operator has continued, from before the Effective Date, to make on or after the Effective Date transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in paragraph (1) of the following Article and Article 8, paragraph (1) of the Supplementary Provisions) relating to a lifetime residence contract (meaning a contract under which the other party to the contract acquires the right to reside for life in a fee-based home for the elderly by paying a lump sum when moving into that home) for a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) that the business operator concluded during the period from October 1, 1996 to the day preceding the designated day, in which the consideration for the provision of services relating to care during the period of residence (excluding those that fall under transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act) is paid as a lump sum upon moving in and there is no provision that the business operator may request a change in the amount of that lump sum due to a change in circumstances or for any other reason, the consumption tax on the provision of those services made on or after the Effective Date (limited to the portion corresponding to that lump sum) is at the rate prescribed in Article 29 of the Former Act; provided, however, that this does not apply to the provision of those services made after a change where the amount of that lump sum has been changed on or after the designated day.
事業者が、平成八年十月一日から指定日の前日までの間に締結した老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項に規定する有料老人ホームに係る終身入居契約（当該契約に基づき、当該契約の相手方が、当該有料老人ホームに入居する際に一時金を支払うことにより、当該有料老人ホームに終身居住する権利を取得するものをいう。）で、入居期間中の介護に係る役務の提供（消費税法別表第一第七号に掲げる資産の譲渡等に該当するものを除く。）の対価が入居の際に一時金として支払われ、かつ、当該一時金につき当該事業者が事情の変更その他の理由によりその額の変更を求めることができる旨の定めがないものに基づき、施行日前から施行日以後引き続き当該契約に係る資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。次条第一項及び附則第八条第一項において同じ。）を行っている場合には、施行日以後に行う当該役務の提供（当該一時金に対応する部分に限る。）に係る消費税については、旧法第二十九条に規定する税率による。ただし、指定日以後において当該一時金の額の変更が行われた場合には、当該変更後に行う当該役務の提供については、この限りでない。
In the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Act to taxable transfers, etc. of assets to which paragraphs (1) through (3) or the main clause of the preceding paragraph applies, the phrase "8/100" in Article 38, paragraph (1) of the New Act is deemed to be replaced with "5/100" and "6.3/108" with "4/105", and the phrase "6.3/108" in Article 39, paragraph (1) of the New Act is deemed to be replaced with "4/105".
第一項から第三項まで又は前項本文の規定の適用を受ける課税資産の譲渡等に係る新法第三十八条第一項及び第三十九条第一項の規定の適用については、新法第三十八条第一項中「百分の八」とあるのは「百分の五」と、「百八分の六・三」とあるのは「百五分の四」と、新法第三十九条第一項中「百八分の六・三」とあるのは「百五分の四」とする。
In the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Act where a business operator has acquired, from a business operator to which paragraphs (1) through (3) have applied, assets relating to a taxable transfer, etc. of assets to which those provisions have applied, or has received the provision of services relating to that taxable transfer, etc. of assets, the phrase "6.3/108" in those provisions is deemed to be replaced with "4/105".
事業者が第一項から第三項までの規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合における新法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用については、これらの規定中「百八分の六・三」とあるのは、「百五分の四」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)
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)
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)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 2 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)
designated daymachine translation
「指定日」
1 October 2013: for the transitional rate rule of Article 5 of the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, a contract for the regular, continuing supply of books or other goods to many unspecified people must have been made before this date.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 2 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 5, paragraph (4), Article 6, paragraph (1) and Article 8, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 56 of 2013, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 5, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 8, paragraph (1)