Supplementary Provisions, Article 11Transitional Measures Concerning the Calculation of Taxable Sales in the Base Period, etc. in the Case Where a Refund, etc. of Consideration for Sales Is Made for a Taxable Transfer, etc. of Assets Made on or after the Effective Date to Which the Old Rate Applied
第十一条（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置）
Where a business operator makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with regard to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, 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, the provisions of Article 16-2, paragraph (1) of the Supplementary Provisions of the Amending Act, or the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2), the main clause of Article 5, paragraph (3), the main clause of Article 5, paragraph (4), Article 5, paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 13, paragraph (1) of these Supplementary Provisions, applied, then in the application of the provisions of Article 9, paragraph (2), Article 9-2, paragraph (2) and Article 30, paragraph (6) of the New Act and Article 22, paragraph (1), Article 23, paragraph (4), Article 25-4, paragraph (1), Article 48, paragraph (1), Article 53, paragraph (3) and Article 57 of the New Order that relate to that refund, etc. of consideration for sales, the phrase "100/78" in Article 9, paragraph (2), item (i), (b), Article 9-2, paragraph (2), item (ii) and Article 30, paragraph (6) of the New Act and in Article 22, paragraph (1), item (ii), Article 23, paragraph (4), item (ii), Article 25-4, paragraph (1), item (ii), Article 48, paragraph (1), item (ii), (b), Article 53, paragraph (3), item (ii), (b) and Article 57, paragraph (5), item (vii) of the New Order is deemed to be replaced with "80/63".
事業者が、改正法附則第十六条第一項において準用する改正法附則第五条第一項から第三項まで、第四項本文若しくは第五項本文、第七条第一項、第八条第一項若しくは第十四条第一項の規定若しくは第十六条の二第一項の規定又は附則第五条第一項本文、第二項、第三項本文、第四項本文若しくは第五項、第六条第一項、第七条第一項、第八条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等につき、新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をした場合には、当該売上げに係る対価の返還等に係る新法第九条第二項、第九条の二第二項及び第三十条第六項並びに新令第二十二条第一項、第二十三条第四項、第二十五条の四第一項、第四十八条第一項、第五十三条第三項及び第五十七条の規定の適用については、新法第九条第二項第一号ロ、第九条の二第二項第二号及び第三十条第六項並びに新令第二十二条第一項第二号、第二十三条第四項第二号、第二十五条の四第一項第二号、第四十八条第一項第二号ロ、第五十三条第三項第二号ロ及び第五十七条第五項第七号中「七十八分の百」とあるのは、「六十三分の八十」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)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 317 of 2014.
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. 317 of 2014, 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 3 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)