Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on the Item (v) Effective Date (April 1, 2017).
この政令は、第五号施行日（平成二十九年四月一日）から施行する。
Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act
第七条（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 24 (hereinafter in this Article 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 (Act No. 108 of 1988); the same applies hereinafter in this Article) that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) makes in Japan (meaning Japan prescribed in item (i) of that paragraph; the same applies hereinafter in this Article) on or after the Effective Date, 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 24 relating to taxable purchases made in Japan before the Effective Date by a business operator.
第二十四条の規定による改正後の消費税法施行令（以下この条において「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。以下この条において同じ。）が施行日以後に国内（同項第一号に規定する国内をいう。以下この条において同じ。）において行う課税仕入れ（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二十四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。
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 7, paragraph (1)· applies only in this article
Japanmachine translation
「国内」
Japan, as Article 2, paragraph (1), item (i) of the Consumption Tax Act defines it: the area in which that Act is in force.
Defined inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article
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 24 of Cabinet Order No. 40 of 2017.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article
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 7, paragraph (1)· applies only in this article