Supplementary Provisions, Article 11Transitional Measures Concerning the Calculation of Consumption Tax Relating to the Amount for Which a Refund, etc. of Consideration for Sales Was Received, Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
第十一条（旧税率が適用された課税資産の譲渡等に係る売上げに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置）
Where a business operator has made a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 58, paragraph (1) of the New Order to that 2014 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "100/125".
事業者が、二十六年経過措置資産の譲渡等を行った場合における当該二十六年経過措置資産の譲渡等に係る新令第五十八条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百二十五分の百」とする。
Where a business operator has made a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 58, paragraph (1) of the New Order to that 2019 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "63/80".
事業者が、元年経過措置資産の譲渡等を行った場合における当該元年経過措置資産の譲渡等に係る新令第五十八条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「八十分の六十三」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 135 of 2018.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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 (3)
transfer, etc.machine translation
「譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a 2019 transitional transfer, etc. of assets (元年経過措置資産の譲渡等): a taxable transfer, etc. of assets (課税資産の譲渡等) to which Article 5, paragraphs (1) and (3), the main clauses of paragraphs (4) and (5), and Article 7, paragraph (1) of the supplementary provisions of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them, and Article 5, paragraph (1) (main clause), paragraph (3) (main clause) and paragraph (5) of the supplementary provisions of Cabinet Order No. 317 of 2014, applied.
Defined inSupplementary Provisions, Article 7, paragraph (3)