Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2015; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 9, paragraph (1), item (iii) of the Order for Enforcement of the Consumption Tax Act in Article 1: May 1, 2015;
第一条中消費税法施行令第九条第一項第三号の改正規定 平成二十七年五月一日
the provisions of Article 1 (excluding the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 9, paragraph (1), item (iii) of that Order, the provisions amending Article 14-2 of that Order, the provisions amending Article 16, item (i) of that Order, the provisions amending Article 18 of that Order, the provisions adding three Articles after Article 18 of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order), the provisions of the following Article, and the provisions of Article 4, Article 5, paragraph (1) and Articles 6 through 11 of these Supplementary Provisions: October 1, 2015;
the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 14-2, paragraph (3), item (ii) of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order, and the provisions of Article 5, paragraph (2) of these Supplementary Provisions: April 1, 2016.
第一条中消費税法施行令第二条の次に一条を加える改正規定、同令第十四条の二第三項第二号の改正規定、同令第四十二条第一項第二号の改正規定及び同令第四十三条第一号の改正規定並びに附則第五条第二項の規定 平成二十八年四月一日
Supplementary Provisions, Article 2Transitional Measures Concerning Taxation on the Supply of Continuous Telecommunications Services
第二条（継続的電気通信利用役務の提供に係る課税に関する経過措置）
With regard to consumption tax on the supply of telecommunications services that a foreign business operator (meaning a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act after the amendment by the provisions of Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"); the same applies in the following paragraph) continues to carry out, from before October 1, 2015 through on or after that date, based on a contract concluded before April 1, 2015 for the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the New Act; the same applies hereinafter in this paragraph) (referred to as a "specified contract" in the following paragraph), the provisions then in force continue to govern; provided, however, that this does not apply where the amount of consideration for that supply of telecommunications services (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the New Act) is changed on or after April 1 of that year.
国外事業者（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第四条の規定による改正後の消費税法（以下「新法」という。）第二条第一項第四号の二に規定する国外事業者をいう。次項において同じ。）が、平成二十七年四月一日前に締結した電気通信利用役務の提供（新法第二条第一項第八号の三に規定する電気通信利用役務の提供をいう。以下この項において同じ。）に係る契約（次項において「特定契約」という。）に基づき、同年十月一日前から同日以後引き続き行う電気通信利用役務の提供に係る消費税については、なお従前の例による。ただし、同年四月一日以後に当該電気通信利用役務の提供の対価の額（新法第二十八条第一項に規定する対価の額をいう。）の変更が行われた場合は、この限りでない。
With regard to specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the New Act; the same applies in the following paragraph) that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in Article 4 of these Supplementary Provisions) continues to make, from before October 1, 2015 through on or after that date, based on a specified contract concluded with a foreign business operator before April 1, 2015, consumption tax is not imposed, notwithstanding Article 4, paragraph (1) of the New Act; provided, however, that this does not apply where the amount of consideration paid for those specified taxable purchases (meaning the amount of consideration paid prescribed in Article 28, paragraph (2) of the New Act) is changed on or after April 1 of that year.
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。附則第四条において同じ。）が、平成二十七年四月一日前に国外事業者との間で締結した特定契約に基づき、同年十月一日前から同日以後引き続き行う特定課税仕入れ（新法第五条第一項に規定する特定課税仕入れをいう。次項において同じ。）については、新法第四条第一項の規定にかかわらず、消費税を課さない。ただし、同年四月一日以後に当該特定課税仕入れに係る支払対価の額（新法第二十八条第二項に規定する支払対価の額をいう。）の変更が行われた場合は、この限りでない。
The provisions of Articles 30 through 37 of the New Act do not apply to specified taxable purchases to which the provisions of the preceding paragraph have applied.
Supplementary Provisions, Article 3Transitional Measures Concerning the Effect of Permission for Tax-Free Shops
第三条（輸出物品販売場の許可の効力に関する経過措置）
A sales outlet that has received permission under Article 8, paragraph (6) of the Consumption Tax Act before the amendment by the provisions of Article 4 of the Amending Act is deemed, on the date on which this Cabinet Order comes into effect, to be a sales outlet that has received permission as a general-type tax-free shop (meaning a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1) under Article 8, paragraph (6) of the New Act.
改正法第四条の規定による改正前の消費税法第八条第六項の許可を受けた販売場は、この政令の施行の日において、新法第八条第六項の規定により一般型輸出物品販売場（第一条の規定による改正後の消費税法施行令第十八条の二第二項第一号に規定する一般型輸出物品販売場をいう。）の許可を受けた販売場とみなす。
Supplementary Provisions, Article 4Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
第四条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置）
Where a business operator to which Article 36, paragraph (1) of the Supplementary Provisions of the Amending Act applies submits the written notification prescribed in Article 37, paragraph (1) of the New Act to the district director having jurisdiction over its place for tax payment during the taxable period that includes October 1, 2015 (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter), and that written notification states that it will be subject to the application of Article 37, paragraph (1) of the New Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the New Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period.
改正法附則第三十六条第一項の規定の適用を受ける事業者が、新法第三十七条第一項に規定する届出書を平成二十七年十月一日を含む課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下同じ。）中にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について新法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc.
第五条（合併があった場合の納税義務の免除の特例等に関する経過措置）
The calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning during the period from October 1, 2015 to March 31, 2016 follows the example of the provisions of Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act.
平成二十七年十月一日から平成二十八年三月三十一日までの間に開始する課税期間に係る新法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、改正法附則第三十六条第二項の規定の例による。
The provisions of the preceding paragraph apply mutatis mutandis to the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning on or after April 1, 2016. In this case, the phrase "the Amending Act" in the preceding paragraph is deemed to be replaced with "the Amending Act as applied mutatis mutandis pursuant to Article 48, paragraph (2) of the Supplementary Provisions of the Amending Act".
Supplementary Provisions, Article 9Transitional Measures Concerning Specified Taxable Purchases Relating to Interim Returns When Provisional Settlement of Accounts Is Made
第九条（仮決算をした場合の中間申告に係る特定課税仕入れに関する経過措置）
The provisions of Article 42 and Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the case of submitting a return under Article 42, paragraph (1), (4) or (6) of the New Act (limited to one stating the matters listed in the items of Article 43, paragraph (1) of the New Act). In this case, in Article 42 of the Supplementary Provisions of the Amending Act, the phrase "from and including the taxable period" is deemed to be replaced with "from and including the interim filing period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 44, paragraph (2) of the Supplementary Provisions)" and the phrase "taxable period" with "interim filing period", and in Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "taxable period" is deemed to be replaced with "interim filing period".
改正法附則第四十二条及び第四十四条第二項の規定は、新法第四十二条第一項、第四項又は第六項の規定による申告書（新法第四十三条第一項各号に掲げる事項を記載したものに限る。）を提出する場合について準用する。この場合において、改正法附則第四十二条中「課税期間」とあるのは「中間申告対象期間」と、「以後」とあるのは「（新消費税法第四十三条第一項に規定する中間申告対象期間をいう。以下この条及び附則第四十四条第二項において同じ。）以後」と、改正法附則第四十四条第二項中「課税期間」とあるのは「中間申告対象期間」と読み替えるものとする。
general-type tax-free shopmachine translation
「一般型輸出物品販売場」
A tax-free shop (輸出物品販売場) other than a vending-machine-type tax-free shop (自動販売機型輸出物品販売場), the kind of shop item (ii) of Article 18-2, paragraph (2) deals with.
Defined inArticle 18-2, paragraph (2), item (i)· applies only in this provision and in Article 18-3; and Article 18-5, paragraph (2), item (i)
foreign business operatormachine translation
「国外事業者」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a foreign business operator as defined in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
specified contractmachine translation
「特定契約」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a contract that a foreign business operator (国外事業者), as defined in the Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), concluded before 1 April 2015 for the supply of telecommunications services (電気通信利用役務の提供).
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
supply of telecommunications servicesmachine translation
「電気通信利用役務の提供」
In Article 2, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a supply of telecommunications services as defined in Article 2, paragraph (1), item (viii)-3 of the Consumption Tax Act as amended by Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) (新法).
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph
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 (2)· applies only in this provision and in Supplementary Provisions, Article 4
specified taxable purchasemachine translation
「特定課税仕入れ」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act as amended by Article 4 of Act No. 9 of 2015, which partially amended the Income Tax Act and other laws.
Defined inSupplementary Provisions, Article 2, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (3)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 145 of 2015, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 4, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.