Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on July 1, 2017; provided, however, that the provisions amending Article 14-2, paragraph (3) come into effect on April 1 of that year, and the provisions of Article 8 of the Supplementary Provisions on June 1 of that year.
この政令は、平成二十九年七月一日から施行する。ただし、第十四条の二第三項の改正規定は同年四月一日から、附則第八条の規定は同年六月一日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the Order for Enforcement of the Consumption Tax Act after the amendment by this Cabinet Order (excluding the provisions amending Article 14-2, paragraph (3)) (hereinafter referred to as the "New Order") applies to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 6 of the Supplementary Provisions) that a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter) makes in Japan on or after the date on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date") and to taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter) that a business operator makes in Japan on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets that a business operator made in Japan before the Effective Date and taxable purchases that a business operator made in Japan before the Effective Date.
この附則に別段の定めがあるものを除き、この政令（第十四条の二第三項の改正規定を除く。）による改正後の消費税法施行令（以下「新令」という。）は、この政令の施行の日（以下「施行日」という。）以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第六条において同じ。）及び施行日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下同じ。）について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators
第三条（小規模事業者の納税義務の免除の特例に関する経過措置）
With regard to the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) relating to a taxable period (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) beginning on or after the Effective Date, or the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, if the first day of the base period relating to that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of that Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) or of the specified period prescribed in Article 9-2, paragraph (1) of that Act relating to that taxable period is before the Effective Date, they are calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of that Act on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period or that specified period.
施行日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下同じ。）に係る基準期間における課税売上高（同法第九条第一項に規定する基準期間における課税売上高をいう。附則第五条第一項において同じ。）又は同法第九条の二第一項に規定する特定期間における課税売上高については、当該課税期間に係る基準期間（同法第二条第一項第十四号に規定する基準期間をいう。附則第五条第一項において同じ。）又は当該課税期間に係る同法第九条の二第一項に規定する特定期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間又は当該特定期間の初日から施行されていたものとして、同法第九条第二項又は第九条の二第二項の規定により計算する。
Supplementary Provisions, Article 4Transitional Measures Concerning Written Notification to the Effect That the Provisions on Exemption from Tax Liability Will Not Apply
第四条（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置）
Where a business operator that transfers virtual currency (meaning virtual currency prescribed in Article 9, paragraph (4) of the New Order; the same applies hereinafter) submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (limited to one for which the obligation to pay consumption tax is to be exempted by the application of the preceding Article and the following Article, and excluding those listed in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 9, paragraph (4) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period.
仮想通貨（新令第九条第四項に規定する仮想通貨をいう。以下同じ。）の譲渡を行う事業者が、消費税法第九条第四項に規定する届出書を施行日以後に開始する課税期間（前条及び次条の規定の適用により消費税を納める義務が免除されることとなるものに限るものとし、消費税法施行令第二十条各号に掲げるものを除く。）の初日から平成二十九年十二月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc.
第五条（相続があった場合の納税義務の免除の特例等に関する経過措置）
With regard to the taxable sales in the base period of a decedent prescribed in Article 10, paragraph (1) or (2) of the Consumption Tax Act in the case where there has been an inheritance prescribed in those provisions on or after the Effective Date, if the first day of that base period is before the Effective Date, Article 10, paragraph (1) or (2) of the Consumption Tax Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period.
施行日以後に消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間の初日から施行されていたものとして、同法第十条第一項又は第二項の規定を適用する。
Where, on or after the Effective Date, there has been a merger prescribed in Article 11, paragraph (1) or (2) of the Consumption Tax Act or a merger prescribed in paragraph (3) or (4) of that Article, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of that Act or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, with regard to the taxable sales in the period corresponding to the base period prescribed in those provisions, if the first day of that period is before the Effective Date, Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of that Act are applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period. In this case, the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of that Act follows the example of the provisions of Article 3 of the Supplementary Provisions.
施行日以後に消費税法第十一条第一項若しくは第二項に規定する合併若しくは同条第三項若しくは第四項に規定する合併又は同法第十二条第一項から第四項までに規定する分割等若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該期間の初日から施行されていたものとして、同法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。この場合において、同法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、附則第三条の規定の例による。
Where the new establishment start date prescribed in Article 12-3, paragraph (1) of the Consumption Tax Act is on or after the Effective Date, with regard to the taxable sales in the period corresponding to the base period prescribed in that paragraph, if the first day of that period is before the Effective Date, Article 12-3, paragraph (1) of that Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period.
消費税法第十二条の三第一項に規定する新設開始日が施行日以後である場合における同項に規定する基準期間に相当する期間における課税売上高については、当該期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該期間の初日から施行されていたものとして、同法第十二条の三第一項の規定を適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
第六条（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置）
Where a business operator has been subject to the application of Article 16, paragraph (1) of the Consumption Tax Act with respect to a long-term installment sale, etc. prescribed in that paragraph (limited to one that falls under the transfer of virtual currency) made before the Effective Date, if there is an installment relating to that long-term installment sale, etc. whose due date for payment arrives on or after the Effective Date, Article 9, paragraph (4) and Article 48, paragraph (2), item (i) of the New Order do not apply to the transfer, etc. of assets for the portion relating to that installment.
事業者が、施行日前に行った消費税法第十六条第一項に規定する長期割賦販売等（仮想通貨の譲渡に該当するものに限る。）につき、同項の規定の適用を受けた場合において、当該長期割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新令第九条第四項及び第四十八条第二項第一号の規定は、適用しない。
Supplementary Provisions, Article 7Transitional Measures Concerning Non-Taxation and Taxable Purchases in the Case of Receiving Special Provisions on the Time, etc. of Transfers, etc. of Assets of Small-Scale Business Operators
第七条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置）
Where, for a transfer of virtual currency made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for that transfer of virtual currency was received falls on or after the Effective Date, Article 9, paragraph (4) and Article 48, paragraph (2), item (i) of the New Order do not apply to that transfer of virtual currency.
消費税法第十八条第一項の個人事業者が、施行日前に行った仮想通貨の譲渡につき、当該仮想通貨の譲渡に係る対価の額を収入した日が施行日以後であるときは、当該仮想通貨の譲渡については、新令第九条第四項及び第四十八条第二項第一号の規定は、適用しない。
Where, for a taxable purchase of virtual currency (limited to one that falls under taking a transfer of virtual currency; the same applies hereinafter in this paragraph and Article 9 of the Supplementary Provisions) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the cost of that taxable purchase of virtual currency was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under Articles 30 through 36 of the Consumption Tax Act relating to that taxable purchase of virtual currency.
消費税法第十八条第一項の個人事業者が、施行日前に行った仮想通貨の課税仕入れ（仮想通貨の譲受けに該当するものに限る。以下この項及び附則第九条において同じ。）につき、当該仮想通貨の課税仕入れに係る費用の額を支出した日が施行日以後であるときは、当該仮想通貨の課税仕入れに係る同法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Deduction of Tax Amount Relating to Virtual Currency Held on the Day Preceding the Effective Date
第八条（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置）
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act in the taxable period that includes the day preceding the Effective Date) holds virtual currency (limited to virtual currency relating to taxable purchases of which the business operator took a transfer in Japan; the same applies hereinafter in this Article) on that day, and the quantity by kind of all or some kinds of that virtual currency has increased over the quantity calculated by dividing by thirty the total of the quantities of virtual currency that the business operator held on each day during the period from June 1, 2017 to the day preceding the Effective Date, by kind, the amount of consumption tax on taxable purchases of virtual currency relating to the increased portion (meaning the total of the amounts calculated by multiplying the increased quantity of virtual currency of each kind whose quantity has increased by the unit price by kind of that virtual currency (meaning the value per unit of each kind based on the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article and Article 11, paragraphs (2) and (3) of the Supplementary Provisions) and multiplying the result by 6.3/108) is not to be included, for the purposes of the application of Article 30, paragraph (1) of that Act (including, where paragraph (2) of that Article applies, that paragraph), in the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act; the same applies in Article 11, paragraph (6) of the Supplementary Provisions) that forms the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies in Article 11, paragraph (6) of the Supplementary Provisions) for the taxable period that includes the day preceding the Effective Date; provided, however, that this does not apply where the value of the virtual currency held on that day (meaning the total of the amounts calculated by multiplying the quantity of virtual currency of each kind held on that day by the unit price by kind of that virtual currency and multiplying the result by 100/108) is less than 1,000,000 yen.
事業者（施行日の前日の属する課税期間において消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、同日において仮想通貨（当該事業者が国内において譲り受けた課税仕入れに係るものに限る。以下この条において同じ。）を有しており、かつ、当該仮想通貨の全部又は一部の種類についてその種類ごとの数量が、当該種類ごとの平成二十九年六月一日から施行日の前日までの間の各日において当該事業者が有していた仮想通貨の数量の合計数を三十で除して計算した数量に対して増加した場合には、その増加した部分に係る仮想通貨の課税仕入れに係る消費税額（その種類ごとの数量が増加した仮想通貨のその増加した数量に当該仮想通貨の種類別単価（同法第三十条第一項に規定する課税仕入れに係る支払対価の額を基礎とした種類ごとの一単位当たりの価額をいう。以下この条並びに附則第十一条第二項及び第三項において同じ。）をそれぞれ乗じて計算した金額に百八分の六・三を乗じて算出した金額の合計額をいう。）は、同法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定の適用については、施行日の前日の属する課税期間の仕入れに係る消費税額（同法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。附則第十一条第六項において同じ。）の計算の基礎となる課税仕入れ等の税額（同法第三十条第二項に規定する課税仕入れ等の税額をいう。附則第十一条第六項において同じ。）に含まれないものとする。ただし、同日において有していた仮想通貨の価額（同日において有していた種類ごとの仮想通貨の数量に当該仮想通貨の種類別単価をそれぞれ乗じて計算した金額に百八分の百を乗じて算出した金額の合計額をいう。）が百万円未満の場合は、この限りでない。
Where a business operator falling under the case in the main clause of the preceding paragraph has difficulty in calculating the unit price by kind of virtual currency, it may apply that paragraph by treating as the unit price by kind a value calculated on the basis of the value per unit of each kind of that virtual currency on the day preceding the Effective Date or by any other reasonable method.
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 2, paragraph (1)
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 109 of 2017, apart from its amendment to Article 14-2, paragraph (3).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 109 of 2017, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, 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 2, paragraph (1)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Articles 2 and 6 of the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 6
base periodmachine translation
「基準期間」
A base period as defined in Article 2, paragraph (1), item (xiv) of the Consumption Tax Act: for an individual business operator, the calendar year before last; for a corporation, the business year before last, or, where that was shorter than a year, the business years beginning in the year that starts the day before the date two years before its current business year begins.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (1)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (1)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, 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 3, paragraph (1)
virtual currencymachine translation
「仮想通貨」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, virtual currency as Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
Defined inSupplementary Provisions, Article 4, paragraph (1)
consumption tax on purchasesmachine translation
「仕入れに係る消費税額」
The consumption tax on purchases as defined in Article 32, paragraph (1), item (i) of the Consumption Tax Act: the total of the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) of that Act deducts for a business operator's taxable period.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (6)
unit price by kindmachine translation
「種類別単価」
In Articles 8 and 11 of the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, the price per unit of each kind of virtual currency (仮想通貨) a business operator holds, based on the amount it paid for it as a taxable purchase (課税仕入れ) under Article 30, paragraph (1) of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 11, paragraphs (2) and (3)
amount of tax on taxable purchases, etc.machine translation
「課税仕入れ等の税額」
The amount of tax on taxable purchases, etc. as defined in Article 30, paragraph (2) of the Consumption Tax Act: the consumption tax deducted under paragraph (1) of that Article for a taxable period — the tax on taxable purchases (課税仕入れ) and on specified taxable purchases (特定課税仕入れ), and the consumption tax charged or to be charged on taxable goods (課税貨物) taken out of a bonded area (保税地域).
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, paragraph (6)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.