Supplementary Provisions, Article 9Transitional Measures Concerning the Calculation of Consumption Tax Relating to the Amount for Which a Refund, etc. of Consideration for Purchases Was Received, Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
第九条（旧税率が適用された課税資産の譲渡等に係る仕入れ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 taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the New Order to that taxable purchase, 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新令第五十二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 taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the New Order to that taxable purchase, 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新令第五十二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)
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)