Supplementary Provisions, Article 23
第二十三条
With regard to the calculation of consumption tax on taxable purchases in the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies has been made, the calculation is to be carried out, according to the category of cases listed in the following items, by the method specified in each of those items:
二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った場合における課税仕入れに係る消費税額の計算については、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により行うものとする。
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (1) or (2) of the New Order: a method of calculating, each time a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is made, the consumption tax on taxable purchases deemed under that paragraph to relate to that deductible taxable purchase, and, where a fraction of less than one yen arises in that amount, rounding that fraction down or off;
その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第一項又は第二項の規定により計算する場合 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った都度、当該控除対象課税仕入れに係る同項の規定によりみなされる課税仕入れに係る消費税額を算出し、その金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入する方法
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (3) of the New Order: a method of calculating the consumption tax on taxable purchases deemed under Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, on the basis of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act that pertain to the deductible taxable purchases to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies made during that taxable period.
その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第三項の規定により計算する場合 当該課税期間中に行った二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて、当該控除対象課税仕入れに係る五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額を合計した金額を基礎として、二十八年改正法附則第五十三条第一項の規定によりみなされる課税仕入れに係る消費税額を算出する方法
In the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is subject to Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act, with regard to the application of that paragraph, the phrase "the amount" in that paragraph is deemed to be replaced with "the amount calculated by multiplying the amount by the rate obtained by deducting, from one, the ratio specified in each item of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) according to the category of deductible taxable purchases listed in that item into which that taxable purchase falls".
二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて消費税法施行令第七十五条第八項の規定の適用を受ける場合における同項の規定の適用については、同項中「金額を」とあるのは、「金額に一からその課税仕入れに係る所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を控除して得た率を乗じて算出した金額を」とする。
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2014 transitional transfer, etc. of assets received from another person (meaning a 2014 transitional transfer, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)), 4/105.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act".
事業者が、二十六年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等に係るものである場合には百五分の四とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2019 transitional transfer, etc. of assets received from another person (meaning a 2019 transitional transfer, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)), 6.3/108.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act".
事業者が、元年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等に係るものである場合には百八分の六・三とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」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)
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)
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)
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, 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)
deductible taxable purchasemachine translation
「控除対象課税仕入れ」
In Articles 52 and 53 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable purchase (課税仕入れ) made in Japan by a business operator not exempt from consumption tax that does not qualify for the deduction of Article 30, paragraph (1) but would have under Article 30 as it stood before the amendments that took effect on 1 October 2023 (五年改正規定). For taxable periods beginning on or after 1 October 2026, the part above 100 million yen of such purchases from one supplier in a year or business year is left out (Act No. 12 of 2026, supplementary provisions, Article 90, paragraph (3)). A share of the tax on it is treated as deductible: 80% for purchases up to 30 September 2026 (Article 52), then 70%, 50% and 30% until 30 September 2031 (Article 53).
Defined inSupplementary Provisions, Article 22, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 23
consumption tax on taxable purchasesmachine translation
「課税仕入れに係る消費税額」
In Articles 22 and 23 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, the consumption tax on taxable purchases (課税仕入れ) as referred to in Article 30, paragraph (1) of the Consumption Tax Act as amended (五年消費税法), the amount a Cabinet Order (政令) has worked out from the entries on qualified invoices (適格請求書) and similar documents; here, as computed for deductible taxable purchases (控除対象課税仕入れ) under Article 52, paragraph (1) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Defined inSupplementary Provisions, Article 22, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 23, paragraph (1)