Supplementary Provisions, Article 11-2Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators That Transfer Food and Drink Items
第十一条の二（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置）
In each taxable period from the taxable period that includes the 2019 application date of a business operator that makes transfers of food and drink items (meaning transfers of food and drink items listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act"); the same applies hereinafter in this paragraph) and to which Article 37, paragraph (1) of the New Act applies, through the taxable period that includes September 30, 2023 (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 in this paragraph and the following Article), the businesses listed below are treated as type 2 business prescribed in Article 57, paragraph (5), item (ii) of the Order for Enforcement of the Consumption Tax Act in the application of Article 37, paragraph (1) of the New Act:
飲食料品の譲渡（改正法附則第三十四条第一項第一号又は改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）別表第一第一号に掲げる飲食料品の譲渡をいう。以下この項において同じ。）を行う新法第三十七条第一項の規定の適用を受ける事業者の元年適用日の属する課税期間（消費税法第十九条第一項に規定する課税期間をいい、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。以下この項及び次条において同じ。）から令和五年九月三十日の属する課税期間までの各課税期間における次に掲げる事業については、消費税法施行令第五十七条第五項第二号に規定する第二種事業として、新法第三十七条第一項の規定を適用する。
agriculture (limited to the portion that carries out the transfer of food and drink items);
農業（飲食料品の譲渡を行う部分に限る。）
forestry (limited to the portion that carries out the transfer of food and drink items);
林業（飲食料品の譲渡を行う部分に限る。）
fishery (limited to the portion that carries out the transfer of food and drink items).
漁業（飲食料品の譲渡を行う部分に限る。）
For the application of the preceding paragraph during the period from the 2019 application date to September 30, 2023, in that paragraph the phrase "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act")" is deemed to be replaced with "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act", and the phrase "Article 37, paragraph (1) of the New Act applies" with "Article 37, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act") applies".
type 2 businessmachine translation
「第二種事業」
In Article 57, retail business (小売業), and agriculture, forestry and fisheries so far as they transfer the food and beverages (飲食料品) listed in item (i) of Appended Table 1 of the Consumption Tax Act.
Defined inArticle 57, paragraph (5), item (ii)· applies only in this provision and in Article 57, paragraphs (1) to (4)
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)
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 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)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 5 of Act No. 15 of 2016, which partially amended the Income Tax Act and other laws.
Short name set inSupplementary Provisions, Article 11-2, paragraph (1)· applies only in this paragraph
taxable periodmachine translation
「課税期間」
In Articles 11-2 and 11-3 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, 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 11-2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 12
transfer of food and drink itemsmachine translation
「飲食料品の譲渡」
In Article 11-2, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, a transfer of food and drink items (飲食料品) as listed 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) or in item (i) of Appended Table 1 (別表第一) of the Consumption Tax Act as amended by Article 5 of that Act.
Defined inSupplementary Provisions, Article 11-2, paragraph (1)· applies only in this paragraph
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 5 of Act No. 15 of 2016, which partially amended the Income Tax Act and other laws.
Short name set inSupplementary Provisions, Article 11-2, paragraph (2)· applies only in this paragraph