Supplementary Provisions, Article 4Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
第四条（消費税法施行令の一部改正に伴う経過措置）
The provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 11 (hereinafter in this paragraph referred to as the "New Order for Enforcement of the Consumption Tax Act") apply to the electricity and gas supply facilities use rights set out in Article 5, item (viii), (n) of the New Order for Enforcement of the Consumption Tax Act relating to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan on or after the Effective Date by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter in this paragraph), and the provisions then in force continue to govern the electricity and gas supply facilities use rights set out in Article 5, item (viii), (n) of the Order for Enforcement of the Consumption Tax Act before the amendment by the provisions of Article 11 relating to taxable purchases made in Japan before the Effective Date by a business operator.
第十一条の規定による改正後の消費税法施行令（以下この項において「新消費税法施行令」という。）第五条の規定は、事業者（消費税法（昭和六十三年法律第百八号）第二条第一項第四号に規定する事業者をいう。以下この項において同じ。）が施行日以後に国内において行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）に係る新消費税法施行令第五条第八号カに掲げる電気ガス供給施設利用権について適用し、事業者が施行日前に国内において行った課税仕入れに係る第十一条の規定による改正前の消費税法施行令第五条第八号カに掲げる電気ガス供給施設利用権については、なお従前の例による。
The right, acquired by bearing the cost required to provide facilities for the supply of electricity relating to the business for a deemed registered specified transmission and distribution business operator prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act that carries on the business of special retail supply prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act, to receive the supply of electricity using those facilities (limited to one relating to taxable purchases made in Japan by March 31, 2021), is deemed, for the application of the provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act, to be an electricity and gas supply facilities use right set out in item (viii), (o) of that Article.
改正法附則第二十三条第一項に規定する特別小売供給を行う事業を営む改正法附則第四条第二項に規定するみなし登録特定送配電事業者に対して当該事業に係る電気の供給施設を設けるために要する費用を負担し、その施設を利用して電気の供給を受ける権利（令和三年三月三十一日までに国内において行われた課税仕入れに係るものに限る。）は、消費税法施行令第五条の規定の適用については、同条第八号ヨに掲げる電気ガス供給施設利用権とみなす。
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)· applies only in this paragraph
New Order for Enforcement of the Consumption Tax Actmachine translation
「新消費税法施行令」
This Cabinet Order as amended by Article 11 of Cabinet Order No. 43 of 2016.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this paragraph
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 4, paragraph (1)· applies only in this article