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, 2016; 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、平成二十八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 in Article 1 amending Article 18 of the Order for Enforcement of the Consumption Tax Act (excluding the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (limited to the portion amending "goods used for ordinary daily life prescribed in the preceding paragraph" to "tax-exempt goods"), the provisions amending paragraph (6) of that Article (limited to the portion amending "goods" to "tax-exempt goods"), the provisions amending paragraph (5) of that Article (excluding the portion that makes paragraph (5) of that Article paragraph (6) of that Article) and the provisions amending paragraph (4) of that Article (excluding the portion that makes paragraph (4) of that Article paragraph (5) of that Article)), the provisions amending Article 18-2 of that Order (excluding the provisions amending paragraph (2) of that Article) and the provisions amending Article 18-3, paragraph (1) of that Order (excluding the portion amending "goods" to "tax-exempt goods"): May 1, 2016;
第一条中消費税法施行令第十八条の改正規定（同条第一項の改正規定、同条第二項の改正規定（「前項に規定する通常生活の用に供する物品」を「免税対象物品」に改める部分に限る。）、同条第六項の改正規定（「物品」を「免税対象物品」に改める部分に限る。）、同条第五項の改正規定（同項を同条第六項とする部分を除く。）及び同条第四項の改正規定（同項を同条第五項とする部分を除く。）を除く。）、同令第十八条の二の改正規定（同条第二項の改正規定を除く。）及び同令第十八条の三第一項の改正規定（「物品に」を「免税対象物品に」に改める部分を除く。） 平成二十八年五月一日
the provisions of Article 2 and the provisions of Article 18 of the Supplementary Provisions: January 1, 2017;
第二条の規定及び附則第十八条の規定 平成二十九年一月一日
the provisions of the following Article through Article 16 of the Supplementary Provisions: October 1, 2019.
次条から附則第十六条までの規定 令和元年十月一日
Supplementary Provisions, Article 2Scope of Assets Included in Food and Drink Items
第二条（飲食料品に含まれる資産の範囲）
The assets specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") are the following assets:
所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）附則第三十四条第一項第一号に規定する政令で定める資産は、次に掲げる資産とする。
among assets in which food (meaning food prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that form or constitute a single asset in advance and for which only the price of that single asset is indicated; hereinafter in this item referred to as "combined assets"), those for which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act) is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined asset accounts for in the value of the combined asset, calculated by a reasonable method, is two-thirds or more;
食品（改正法附則第三十四条第一項第一号に規定する食品をいう。以下この条において同じ。）と食品以外の資産が一の資産を形成し、又は構成しているもの（あらかじめ一の資産を形成し、又は構成しているものであって、当該一の資産に係る価格のみが提示されているものに限る。以下この号において「一体資産」という。）のうち、一体資産の譲渡の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。）が一万円以下であり、かつ、当該一体資産の価額のうちに当該一体資産に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
among foreign goods prescribed in Article 2, paragraph (1), item (x) of the Consumption Tax Act in which food and assets other than food form or constitute a single asset (limited to those where the foreign goods fall under goods belonging to a single classification for the purposes of the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), those taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) and Article 14, paragraph (4) of the Supplementary Provisions) for which the amount that is the tax base for the consumption tax on the combined goods is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined goods accounts for in the value of the combined goods, calculated by a reasonable method, is two-thirds or more.
食品と食品以外の資産が一の資産を形成し、又は構成している消費税法第二条第一項第十号に規定する外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域（同項第二号に規定する保税地域をいう。附則第五条第一項及び第十四条第四項において同じ。）から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
Supplementary Provisions, Article 3Scope of Businesses Providing Meals That Are Not Included in the Transfer of Food and Drink Items, etc.
第三条（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等）
The business specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (a) of the Supplementary Provisions of the Amending Act is a business of having food and drink items (meaning food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
改正法附則第三十四条第一項第一号イに規定する政令で定める事業は、食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号に規定する飲食店営業その他の飲食料品（同項第一号に規定する飲食料品をいう。次項において同じ。）をその場で飲食させる事業とする。
The facilities specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (b) of the Supplementary Provisions of the Amending Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order prescribed in item (i), (b) of that paragraph is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3) of the Order for Enforcement of the Consumption Tax Act):
改正法附則第三十四条第一項第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同項第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、消費税法施行令第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
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) for which the notification under the provisions of that paragraph has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);
a housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項に規定する登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅 当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
the facilities of the compulsory education schools prescribed in Article 3, paragraph (2) of the School Lunch Program Act (Act No. 160 of 1954): the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in paragraph (1) of that Article; the same applies in item (vi));
the facilities of the high school with night courses prescribed in Article 2 of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条に規定する夜間課程を置く高等学校の施設 当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対して同条に規定する夜間学校給食として行う飲食料品の提供
the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条に規定する特別支援学校の幼稚部又は高等部の施設 当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食として行う飲食料品の提供
the facilities of a kindergarten prescribed in Article 1 of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
学校教育法（昭和二十二年法律第二十六号）第一条に規定する幼稚園の施設 当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供
a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
Supplementary Provisions, Article 4Transitional Measures Concerning Tax Rates for 2019 Reduced-Rate Transfers, etc. of Assets Relating to Subscription Sales, etc.
第四条（予約販売等に係る元年軽減対象資産の譲渡等に係る税率に関する経過措置）
With regard to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) on or after the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter) that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter), the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2) or the main clause of Article 5, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014) do not apply.
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、元年適用日（改正法附則第三十四条第一項に規定する元年適用日をいう。以下同じ。）以後に行う課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下同じ。）のうち元年軽減対象資産の譲渡等（改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下同じ。）に該当するものについては、消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則第五条第一項本文、第二項又は第三項本文の規定は、適用しない。
Supplementary Provisions, Article 5Transitional Measures Concerning Costs Required for the Purchase, etc. of High-Value Specified Assets
第五条（高額特定資産の仕入れ等に要した費用に関する経過措置）
With regard to the application of Article 25-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act after the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014) after the amendment by the provisions of Article 20 of the Supplementary Provisions, to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies in Article 12, paragraph (2) and Article 14, paragraph (4) of the Supplementary Provisions) of a high-value specified asset (meaning a high-value specified asset prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act; the same applies hereinafter in this paragraph) made in Japan by a business operator during the period from the 2019 application date to September 30, 2023, or to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies in Article 14, paragraph (4) of the Supplementary Provisions) that fall under a high-value specified asset taken out of a bonded area, in Article 25-5, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act as so amended the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets, prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), received from another person)" and the phrase "paragraph (1) of that Article" with "Article 30, paragraph (1) of the Act", and in item (ii) of that paragraph the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets, prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), received from another person)".
元年適用日から令和五年九月三十日までの間に国内において事業者が行う高額特定資産（改正法第五条の規定による改正後の消費税法第十二条の四第一項に規定する高額特定資産をいう。以下この項において同じ。）の課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。附則第十二条第二項及び第十四条第四項において同じ。）又は保税地域から引き取られる高額特定資産に該当する課税貨物（同法第二条第一項第十一号に規定する課税貨物をいう。附則第十四条第四項において同じ。）に係る附則第二十条の規定による改正後の消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）の規定による改正後の消費税法施行令第二十五条の五第一項の規定の適用については、同項第一号中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」と、「同条第一項」とあるのは「法第三十条第一項」と、同項第二号中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」とする。
With regard to the application of Article 25-5, paragraph (3) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 114 of 2020) to an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Consumption Tax Act after the amendment by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) during the period from April 1, 2020 to September 30, 2023, in Article 25-5, paragraph (3) of the Order for Enforcement of the Consumption Tax Act as so amended the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets, prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), received from another person)" and the phrase "and the amount specified by Cabinet Order prescribed in that paragraph" with "and the amount specified by Cabinet Order prescribed in Article 12-4, paragraph (2) of the Act".
令和二年四月一日から令和五年九月三十日までの間における所得税法等の一部を改正する法律（令和二年法律第八号）第六条の規定による改正後の消費税法第十二条の四第二項に規定する調整対象自己建設高額資産に係る消費税法施行令等の一部を改正する政令（令和二年政令第百十四号）第一条の規定による改正後の消費税法施行令第二十五条の五第三項の規定の適用については、同項中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」と、「し、同項」とあるのは「し、法第十二条の四第二項」とする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
combined assetmachine translation
「一体資産」
An item in which food (食品) and something other than food together form or make up a single asset, put together in advance and offered at a single price for the whole.
Short name set inSupplementary Provisions, Article 2, paragraph (1), item (i)· applies only in this item
foodmachine translation
「食品」
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, excluding alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act.
Defined inSupplementary Provisions, Article 2, paragraph (1), item (i)· applies only in this article
combined goodsmachine translation
「一体貨物」
Foreign goods (外国貨物) in which food (食品) and something other than food together form or make up a single item, limited to goods that fall under a single classification of the schedule (別表) to the Customs Tariff Act.
Short name set inSupplementary Provisions, Article 2, paragraph (1), item (ii)· applies only in this item
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), item (ii)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (1); and Supplementary Provisions, Article 14, paragraph (4)
food and drink itemsmachine translation
「飲食料品」
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3, paragraph (2)
school lunchmachine translation
「学校給食」
School lunch as defined in Article 3, paragraph (1) of the School Lunch Program Act: meals provided to the pupils of compulsory education schools (義務教育諸学校) at those schools, to meet the aims that Act sets.
Defined inSupplementary Provisions, Article 3, paragraph (2), item (iii)· applies only in this provision and in Supplementary Provisions, Article 3, paragraph (2), item (vi)
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 4, paragraph (1)
2019 reduced-rate transfer, etc. of assetsmachine translation
「元年軽減対象資産の譲渡等」
In Articles 34 to 39 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is either a transfer of food and drink (飲食料品) — food as defined in Article 2, paragraph (1) of the Food Labeling Act other than liquor (酒類) under the Liquor Tax Act, with mixed items a Cabinet Order (政令) specifies, but not meals served by restaurants and the like where there are tables, chairs or other facilities for eating, nor food served with heating, cooking or waiting at a place the customer chooses (except at paid nursing homes for the elderly (有料老人ホーム) and similar places) — or a transfer of a newspaper published at least twice a week under a subscription contract; the consumption tax rate on these was 6.24%.
Defined inSupplementary Provisions, Article 4, paragraph (1)
2019 application datemachine translation
「元年適用日」
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
Defined inSupplementary Provisions, Article 4, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
Defined inSupplementary Provisions, Article 4, 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 5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 12, paragraph (2); and Supplementary Provisions, Article 14, paragraph (4)
taxable goodsmachine translation
「課税貨物」
Taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods taken out of a bonded area (保税地域), other than correspondence and goods that are non-taxable under Article 6, paragraph (2) of that Act.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (4)
high-value specified assetmachine translation
「高額特定資産」
Inventory assets (棚卸資産) and adjustment-target fixed assets (調整対象固定資産) whose value is high, as a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph