Supplementary Provisions, Article 20Transitional Measures Concerning Issuance of Qualified Invoices, etc.
第二十条（適格請求書等の交付に関する経過措置）
Where a business operator under Article 32-2, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2023 Effective Date, and there is a portion pertaining to the amount of deferred-payment revenue from a lease transfer prescribed in paragraph (2) of that Article that is deemed, under that paragraph, to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to that amount of deferred-payment revenue from a lease transfer.
Where an individual business operator under Article 36, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the 2023 Effective Date, and there is an installment amount pertaining to that transfer on deferred payment terms whose due date for payment arrives on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to those installments.
Where a business operator under Article 36-2, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2023 Effective Date, and there is a portion pertaining to the amount of revenue from a lease transfer prescribed in paragraph (2) of that Article that is deemed, under that paragraph, to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to that amount of revenue from a lease transfer.
Where, with respect to a taxable transfer, etc. of assets made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the consideration for that taxable transfer, etc. of assets is to be received is on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to that taxable transfer, etc. of assets.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が五年施行日以後であるときは、当該課税資産の譲渡等については、五年消費税法第五十七条の四第一項の規定は、適用しない。
2023 Effective Datemachine translation
「五年施行日」
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
Defined inSupplementary Provisions, Article 3, 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)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, 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 5, paragraph (5)
2023 Consumption Tax Actmachine translation
「五年消費税法」
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)