Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
第二十一条（国又は地方公共団体等に対する特例に関する経過措置）
Where, with respect to a taxable purchase 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 expenses for that taxable purchase are to be paid is on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of consumption tax on purchases under Articles 30 and 32 of the 2023 Consumption Tax Act for that taxable purchase.
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仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が五年施行日以後であるときは、当該課税仕入れに係る五年消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。
The provisions of Article 75, paragraph (8) of the New Order apply to taxable purchases made on or after the 2023 Effective Date.
新令第七十五条第八項の規定は、五年施行日以後に行われる課税仕入れについて適用する。
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 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)
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)
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)