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)
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)
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)