Supplementary Provisions, Article 6Transitional Measures Concerning the Amount of the Tax Base for Consumption Tax on Taxable Transfers, etc. of Assets
第六条（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置）
Where a business operator simultaneously transfers to the same person, during the period from the 2019 application date to September 30, 2023, assets belonging to two or more different categories among the categories of assets listed below, and the amount of consideration for the transfer of those assets has not been reasonably divided among the assets listed below, then, notwithstanding Article 45, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, the amount of consideration for the transfer of the assets listed in item (i) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item accounts for in the total value of those assets at the time of their transfer, and the amount of consideration for the transfer of the assets listed in item (ii) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item accounts for in the total value of those assets at the time of their transfer. In this case, the tax base for the consumption tax on the transfer of the assets listed in item (i) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. (meaning the amount of consumption tax to be imposed on the transfer of those assets and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this paragraph) is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/110), and the tax base for the consumption tax on the transfer of the assets listed in item (ii) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/108).
事業者が元年適用日から令和五年九月三十日までの間に次に掲げる資産の区分のうち異なる二以上の区分の資産を同一の者に対して同時に譲渡した場合において、これらの資産の譲渡の対価の額が次に掲げる資産ごとに合理的に区分されていないときは、消費税法施行令第四十五条第三項の規定にかかわらず、第一号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とし、第二号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とする。この場合において、第一号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等（その資産の譲渡につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額をいう。以下この項において同じ。）が含まれる場合には、当該対価の額に百十分の百を乗じて算出した金額）とし、第二号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等が含まれる場合には、当該対価の額に百八分の百を乗じて算出した金額）とする。
assets relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets);
課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る資産
assets relating to 2019 reduced-rate transfers, etc. of assets;
元年軽減対象資産の譲渡等に係る資産
assets relating to transfers, etc. of assets other than a taxable transfer, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in Article 11 of the Supplementary Provisions).
課税資産の譲渡等以外の資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。附則第十一条において同じ。）に係る資産
Where a business operator makes a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; referred to as the "2012 Consumption Tax Act Amendment Act" in the following paragraph and Article 13 of the Supplementary Provisions) and the provisions of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013) have applied, in the application of the preceding paragraph to that taxable transfer, etc. of assets, the phrase "100/110" in the preceding paragraph is deemed to be replaced with "100/105".
Where a business operator makes a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and the provisions of the main clauses of Article 5, paragraphs (1) and (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) have applied, in the application of paragraph (1) to that taxable transfer, etc. of assets, the phrase "100/110" in paragraph (1) is deemed to be replaced with "100/108".
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)
amount of consumption tax, etc.machine translation
「消費税額等」
The consumption tax to be levied on the transfer of an asset, together with an amount equal to the local consumption tax (地方消費税) to be levied with that consumption tax as its tax base.
Defined inSupplementary Provisions, Article 6, paragraph (1)· applies only in this paragraph
transfer, etc. of assets other than a taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等以外の資産の譲渡等」
In Articles 6 and 11 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, a transfer, etc. of assets (資産の譲渡等) as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act that is not a taxable transfer, etc. of assets (課税資産の譲渡等).
Defined inSupplementary Provisions, Article 6, paragraph (1), item (iii)· applies only in this provision and in Supplementary Provisions, Article 11
2012 Consumption Tax Act Amendment Actmachine translation
「二十四年消費税法改正法」
Short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 6, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (3); and Supplementary Provisions, Article 13