Supplementary Provisions, Article 8Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount of a Refund, etc. of Consideration for Sales Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets, etc.
第八条（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等）
Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act, if the amount of that refund, etc. of consideration for sales is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 38, paragraph (1) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the tax-inclusive price relating to that refund, etc. of consideration for sales (meaning the tax-inclusive price prescribed in that paragraph; the same applies hereinafter in this paragraph and the following Article) by the proportion that the tax-inclusive price of the 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of the taxable transfers, etc. of assets relating to that refund, etc. of consideration for sales.
改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十八条第一項に規定する事業者が、同項に規定する売上げに係る対価の返還等を行う場合において、当該売上げに係る対価の返還等の金額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該売上げに係る対価の返還等に係る税込価額（同項に規定する税込価額をいう。以下この項及び次条において同じ。）に、当該売上げに係る対価の返還等に係る課税資産の譲渡等の税込価額の合計額のうちに元年軽減対象資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該元年軽減対象資産の譲渡等に係る部分の金額として、同法第三十八条第一項の規定を適用する。
For the application of Article 58, paragraph (1) of the Order for Enforcement of the Consumption Tax Act during the period from the 2019 application date to September 30, 2023, in item (iii) of that paragraph the phrase "particulars of the refund, etc. of consideration for sales" is deemed to be replaced with "particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a 2019 reduced-rate transfer, etc. of assets (meaning 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); the same applies hereinafter in this item), the particulars of the assets and the fact that it is a 2019 reduced-rate transfer, etc. of assets)", and in item (iv) of that paragraph the phrase "sales" is deemed to be replaced with "sales classified by differing tax rates".
元年適用日から令和五年九月三十日までの間における消費税法施行令第五十八条第一項の規定の適用については、同項第三号中「の内容」とあるのは「に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が元年軽減対象資産の譲渡等（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をいう。以下この号において同じ。）である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同項第四号中「売上げ」とあるのは「税率の異なるごとに区分した売上げ」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)
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)
tax-inclusive pricemachine translation
「税込価額」
In Articles 8 and 9 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the tax-inclusive price as referred to in Article 38, paragraph (1) of the Consumption Tax Act as Article 34, paragraph (2) of the supplementary provisions of Act No. 15 of 2016, which partially amended the Income Tax Act and other laws reads it.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 9