Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments
第十二条（国又は地方公共団体に準ずる法人に対する特例に関する経過措置）
Where, for a taxable transfer, etc. of assets made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the consideration for that taxable transfer, etc. of assets is to be collected falls on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on that taxable transfer, etc. of assets.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、改正法附則第三十四条第一項の規定は、適用しない。
Where, for a taxable purchase made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the 2019 application date, the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act does not apply in the application of Articles 30, 32 and 36 of the Consumption Tax Act to that taxable purchase.
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)
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 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