This Cabinet Order comes into effect on October 1, 2019.

①The provisions of Article 5 and Article 25-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to assets relating 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 the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date") by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act; the same applies hereinafter) and to assets taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of that Act; the same applies hereinafter in this paragraph and Article 14, paragraph (2) of these Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern assets relating to taxable purchases made in Japan by a business operator during the period from April 1, 2014 to the day preceding the Effective Date and assets taken out of a bonded area during the period from the first day of that month to the day preceding the Effective Date.

②Notwithstanding the preceding paragraph, in the application of Article 5 and Article 25-5, paragraph (1) of the New Order to assets to which the provisions of 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"), as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, and the provisions of the main clause of Article 5, paragraph (1), paragraph (2) and the main clause of paragraph (3) of these Supplementary Provisions apply (limited to the portion to which those provisions apply), the phrase "100/110" in those provisions is deemed to be replaced with "100/108".

Where a business operator, with regard to a taxable transfer, etc. of assets made in Japan during the period from April 1, 2014 to the day preceding the Effective Date (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act and, for a taxable transfer, etc. of assets made in Japan on or after October 1, 2015, excluding one that falls under a specified transfer, etc. of assets (meaning a specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in paragraph (2) of the following Article); the same applies hereinafter, except in paragraph (2) of the following Article), makes on or after the Effective Date a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "New Act"), the provisions then in force continue to govern the calculation of the taxable sales in each business year prescribed in Article 22, paragraph (1) of the New Order, the taxable sales in the specified business year prescribed in Article 23, paragraph (4) of the New Order and the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) of the New Order that relate to that refund, etc. of consideration for sales.

①The consideration specified by Cabinet Order for a taxable transfer, etc. of assets prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, is as follows:

②The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are those that do not fall under a specified transfer, etc. of assets, among the following taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) for which the right to receive payment of the fee is determined on the basis of meter reading or an act similar thereto (hereinafter in this paragraph referred to as "specified taxable transfers, etc. of assets"), and the specified taxable purchases specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are those that fall under a specified taxable transfer, etc. of assets received from another person, among specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and Article 13, paragraph (1) of these Supplementary Provisions):

③The part specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, is the part relating to the amount calculated by dividing the fee for which the right to receive payment or the obligation to pay is first determined on or after the Effective Date, among the taxable transfers, etc. of assets by specified continuous supply or the specified taxable purchases prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, by the number of months in the period from the previous fixing date (meaning the date on which the right to receive payment or the obligation to pay the immediately preceding fee was determined or, where there is no such determined date, the date on which the taxable transfer, etc. of assets by specified continuous supply or the specified taxable purchase was commenced; the same applies hereinafter in this paragraph) to the date on which the right to receive payment or the obligation to pay the fee is first determined on or after the Effective Date, and multiplying the result by the number of months in the period from the previous fixing date to October 31, 2019.

④The 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.

⑤The contracts specified by Cabinet Order prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are those under which the counterparty has placed orders concerning the content of the work under the contract (including contracts for the transfer of a building that relate to a building constructed in accordance with orders of the person receiving the transfer of the building concerning the interior or exterior of the building or the installation or structure of its equipment), among contracts to undertake surveying, geological surveys, investigation, planning, drafting and supervision concerning the execution of construction work, design, production of motion pictures, development of software, and other work (including contracts of mandate and other contracts similar to contracts to undertake work), under which a long period is required to complete the work and delivery of the subject matter of the work is to be made in a lump sum.

⑥The requirements specified by Cabinet Order prescribed in Article 5, paragraph (4), item (iii) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are that the contract provides that the proportion that the total amount of consideration for that lending of assets paid during the contract period accounts for in the total of the amount of costs required for the acquisition of the assets relating to that lending of assets and the amount of incidental costs (including the amount of interest or insurance premiums) is 90/100 or more.

⑦The contracts specified by Cabinet Order as contracts under which all or part of the consideration is paid in installments prior to the provision of services, as prescribed in Article 5, paragraph (5) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (6) of the Installment Sales Act (Act No. 159 of 1961), those relating to the provision of designated services prescribed in that paragraph.

①Where a business operator, with respect to books or other goods it transfers under a contract concluded before April 1, 2019 (referred to as the "designated day" in paragraphs (3) and (4)) that promises to supply them regularly and continuously to an unspecified and large number of persons, has received before the Effective Date all or part of the consideration for that transfer provided in that contract, and makes on or after the Effective Date the transfer of the books or other goods to which the receipt of that consideration relates, the tax rate prescribed in Article 29 of the Consumption Tax Act before the amendment by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "Former Act") applies to the consumption tax on the taxable transfer, etc. of assets of the portion relating to the consideration so received among the taxable transfers, etc. of assets relating to those books or other goods; provided, however, that this does not apply to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013; referred to as the "2013 Amending Cabinet Order" in the proviso to paragraph (3)) apply.

②Where a business operator transfers a specified newspaper (meaning, among newspapers issued regularly at periodic intervals such as weekly or monthly to an unspecified and large number of persons for which the issuer designates the day of sale, one for which the designated day is before the Effective Date) on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the transfer of that specified newspaper.

③Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods in which the content of the goods, the sales price and other conditions are presented to an unspecified and large number of persons, an offer to enter into a sales contract is received by mail, telephone or other means, and the sale is made in accordance with the conditions so presented; excluding sales relating to the contract 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 an offer received before the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the sale of those goods; provided, however, that this does not apply to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the 2013 Amending Cabinet Order apply.

④Where a business operator, under a lifetime residency contract 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) (meaning a contract under which, based on the contract, the counterparty to the contract acquires the right to reside in the fee-based home for the elderly for life by paying a lump sum when moving into the fee-based home for the elderly) concluded during the period from October 1, 2013 to the day preceding the designated day, under which the consideration for the provision of services relating to nursing care during the period of residency (excluding what falls under a transfer, etc. of assets listed in Appended Table 1, item (vii) of the Consumption Tax Act) is paid as a lump sum at the time of moving in, and under which 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, has been continuously making, from before the Effective Date through on or after the Effective Date, a transfer, etc. of assets relating to that contract (meaning a transfer, 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 these Supplementary Provisions), the tax rate prescribed in Article 29 of the Former Act applies to 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); provided, however, that where the amount of that lump sum is changed on or after the designated day, this does not apply to the provision of those services made after the change.

⑤Where a manufacturer, etc. prescribed in Article 4 of the Act on Recycling of Specified Kinds of Home Appliances (Act No. 97 of 1998) or a designated corporation prescribed in Article 32, paragraph (1) of that Act has received before the Effective Date the consideration for the recycling, etc. of specified kinds of home appliance waste prescribed in Article 18, paragraph (1) of that Act or for the affairs listed in Article 33, item (ii) of that Act (including where a retailer prescribed in Article 5 of that Act has received it before the Effective Date pursuant to Article 12 of that Act), and makes on or after the Effective Date the taxable transfer, etc. of assets relating to the receipt of that consideration, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on that taxable transfer, etc. of assets.

⑥With regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Act to a taxable transfer, etc. of assets to which the main clause of paragraph (1), paragraph (2), the main clause of paragraph (3), the main clause of paragraph (4) or the preceding paragraph applies, in Article 38, paragraph (1) of the New Act, the phrase "10 percent" is deemed to be replaced with "8 percent" and the phrase "7.8/110" with "6.3/108", and in Article 39, paragraph (1) of the New Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108".

⑦Where a business operator takes a transfer of assets relating to a taxable transfer, etc. of assets to which the provisions of the main clause of paragraph (1), paragraph (2), the main clause of paragraph (3) or paragraph (5) applied, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Act, the phrase "7.8/110" in those provisions is deemed to be replaced with "6.3/108".