Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Adjustment-Target Fixed Assets, etc.
第二条（調整対象固定資産等の範囲に関する経過措置）
The 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.
改正後の消費税法施行令（以下「新令」という。）第五条及び第二十五条の五第一項の規定は、この政令の施行の日（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（同法第二条第一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（同法第二条第一項第二号に規定する保税地域をいう。以下この項及び附則第十四条第二項において同じ。）から引き取られる資産について適用し、平成二十六年四月一日から施行日の前日までの間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同月一日から施行日の前日までの間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, 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".
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 paragraph and in Supplementary Provisions, Article 14, paragraph (2)
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)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 317 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
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. 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)