Supplementary Provisions, Article 24-2Scope, etc. of Taxable Purchases for Which Retention of Invoices, etc. Is Not Required
第二十四条の二（請求書等の保存を要しない課税仕入れの範囲等）
The cases specified by Cabinet Order as prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act are cases where the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act is less than 10,000 yen.
二十八年改正法附則第五十三条の二に規定する政令で定める場合は、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が一万円未満である場合とする。
Where a business operator prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act has made a taxable purchase to which that Article applies, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d)" in paragraph (1), item (vi) of that Article is deemed to be replaced with "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d) or a taxable purchase to which Article 53-2 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) applies".
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 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)
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)