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.
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)