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Supplementary Provisions, Article 15Transitional Measures Concerning Submission, etc. of Written Applications for Registration

第十五条(登録申請書の提出等に関する経過措置)

Where a business operator that intends to submit the written application under of the 2023 Consumption Tax Act pursuant to of the Supplementary Provisions of the 2016 Amendment Act has difficult circumstances in submitting that written application by the day six months before the 2023 Effective Date prescribed in the proviso to of the Supplementary Provisions of the 2016 Amendment Act, states those difficult circumstances in that written application and submits it, and registration under of the 2023 Consumption Tax Act is made pursuant to , the business operator is deemed, notwithstanding the proviso to of the Supplementary Provisions of the 2016 Amendment Act, to have received the registration under of the 2023 Consumption Tax Act on the 2023 Effective Date.

の規定によりの申請書を提出しようとする事業者が、ただし書に規定する五年施行日の六月前の日までに当該申請書を提出することにつき困難な事情がある場合において、当該申請書に当該困難な事情を記載して提出し、の規定によるの登録がされたときは、ただし書の規定にかかわらず、五年施行日にの登録を受けたものとみなす。

Where a business operator that intends to receive the registration under of the 2023 Consumption Tax Act after the 2023 Effective Date (limited to a business operator that comes to be subject to the application of of the Supplementary Provisions of the 2016 Amendment Act) submits the written application under of the 2023 Consumption Tax Act, it is to state in that written application the date on which it wishes to receive the registration under (limited to a date on or after the day on which 15 days have elapsed from the day on which that written application is submitted; referred to as the "requested registration date" in the following paragraph).

五年施行日後にの登録を受けようとする事業者(の規定の適用を受けることとなる事業者に限る。)が、の申請書を提出する場合には、当該申請書にの登録を希望する年月日(当該申請書を提出する日から十五日を経過する日以後の日に限る。次項において「登録希望日」という。)を記載するものとする。

With regard to a business operator that intends to receive the registration under of the 2023 Consumption Tax Act from the requested registration date pursuant to the provisions of the preceding paragraph, where registration under is made pursuant to after that requested registration date, the business operator is deemed to have received the registration under on that requested registration date.

前項の規定により登録希望日からの登録を受けようとする事業者について、当該登録希望日後にの規定によるの登録がされたときは、当該登録希望日にの登録を受けたものとみなす。

Supplementary Provisions, Article 16Transitional Measures Concerning the Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators Pertaining to Registration of Qualified Invoice Issuers

第十六条(適格請求書発行事業者の登録に係る小規模事業者に係る納税義務の免除の特例に関する経過措置)

With regard to a taxable period to which (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of of the 2016 Amendment Act (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) applies, of the Supplementary Provisions of the 2016 Amendment Act does not apply.

の規定による改正後の租税特別措置法(昭和三十二年法律第二十六号。次項において「新租税特別措置法」という。)(同条第十四項において準用する場合を含む。)の規定の適用を受けた課税期間については、の規定は、適用しない。

With regard to taxable periods on or after the taxable period to which of the New Act on Special Measures Concerning Taxation applies (limited to taxable periods to which the main clause of of the Supplementary Provisions of the 2016 Amendment Act comes to apply by reason of the registration under of the 2023 Consumption Tax Act that is to cease to be effective pursuant to of the New Act on Special Measures Concerning Taxation), the main clause of of the Supplementary Provisions of the 2016 Amendment Act does not apply.

の規定の適用を受ける課税期間以後の課税期間(の規定により効力を失うこととされたの登録により本文の規定の適用を受けることとなる課税期間に限る。)については、本文の規定は、適用しない。

Supplementary Provisions, Article 17Transitional Measures Concerning Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability

第十七条(納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整に関する経過措置)

Where a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act ceases, pursuant to of the Supplementary Provisions of the 2016 Amendment Act, to be subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act, and holds, on the day preceding the registration start date (meaning the registration start date prescribed in of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following Article), inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article) relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act) taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act) during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "Article 11, paragraph (1), or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with ", , or ".

消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者が、の規定により消費税法第九条第一項本文の規定の適用を受けないこととなった場合において、登録開始日(に規定する登録開始日をいう。次条において同じ。)の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産(消費税法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。)又は当該期間における保税地域(消費税法第二条第一項第二号に規定する保税地域をいう。)からの引取りに係る課税貨物(消費税法第二条第一項第十一号に規定する課税貨物をいう。)で棚卸資産に該当するもの(これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。)を有しているときは、消費税法第三十六条第一項及び第二項の規定を準用する。この場合において、同条第一項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は」と読み替えるものとする。

Supplementary Provisions, Article 18Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases

第十八条(仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置)

Where a business operator to which of the Supplementary Provisions of the 2016 Amendment Act applies has submitted the written notification prescribed in Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the taxable period that includes the registration start date, and has stated in that written notification that Article 37, paragraph (1) of the Consumption Tax Act is to apply for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act applies by deeming that written notification to have been submitted to that district director on the day preceding the first day of that taxable period.

の規定の適用を受ける事業者が、消費税法第三十七条第一項に規定する届出書を登録開始日を含む課税期間中にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。

Supplementary Provisions, Article 19Matters Entered in the Register of Qualified Invoice Issuers and Their Publication for Persons Who Were Registered Foreign Business Operators

第十九条(登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表)

The matters specified by Cabinet Order as prescribed in of the Supplementary Provisions of the 2016 Amendment Act are the matters listed in the items of Article 70-5, paragraph (1) of the New Order.

に規定する政令で定める事項は、新令第七十条の五第一項各号に掲げる事項とする。

The publication under the second sentence of of the Supplementary Provisions of the 2016 Amendment Act is to be made by a method of providing, through the Internet, information systematically organized so that users can easily search it.

後段の規定による公表は、インターネットを利用して、利用者が容易に検索することができるように体系的に構成された情報を提供する方法により行うものとする。

The Commissioner of the National Tax Agency is to publish, during the period from the 2023 Effective Date to March 31, 2031, the matters entered in the register of foreign business operators prescribed in (Act No. 9 of 2015; referred to as the "2015 Amendment Act" in Articles 24 and 25 of the Supplementary Provisions) prior to amendment by the provisions of of the 2016 Amendment Act, as at the day preceding the 2023 Effective Date, by a method of making them available for public inspection through the Internet.

国税庁長官は、五年施行日から令和十三年三月三十一日までの間、五年施行日の前日におけるの規定による改正前の所得税法等の一部を改正する法律(平成二十七年法律第九号。附則第二十四条及び第二十五条において「二十七年改正法」という。)に規定する国外事業者登録簿に登載された事項について、インターネットを利用して公衆の閲覧に供する方法により公表するものとする。

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 with respect to a lease transfer prescribed in 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 that is deemed, under , to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of 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.

の事業者が、五年施行日前に行ったに規定するリース譲渡につきの規定の適用を受けた場合において、の規定により五年施行日以後に課税資産の譲渡等を行ったものとみなされるに規定するリース譲渡延払収益額に係る部分があるときは、当該リース譲渡延払収益額に係る部分の課税資産の譲渡等については、の規定は、適用しない。

Where an individual business operator under Article 36, paragraph (1) of the New Order has been subject to the application of with respect to a transfer on deferred payment terms prescribed in 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 of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to those installments.

の個人事業者が、五年施行日前に行ったに規定する延払条件付譲渡につきの規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で五年施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等については、の規定は、適用しない。

Where a business operator under Article 36-2, paragraph (1) of the New Order has been subject to the application of with respect to a lease transfer prescribed in made before the 2023 Effective Date, and there is a portion pertaining to the amount of revenue from a lease transfer prescribed in that is deemed, under , to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of 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.

の事業者が、五年施行日前に行ったに規定するリース譲渡につきの規定の適用を受けた場合において、の規定により五年施行日以後に課税資産の譲渡等を行ったものとみなされるに規定するリース譲渡収益額に係る部分があるときは、当該リース譲渡収益額に係る部分の課税資産の譲渡等については、の規定は、適用しない。

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 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、の規定は、適用しない。

Supplementary Provisions, Article 20-2Transitional Measures Concerning the Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records

第二十条の二(電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等に関する経過措置)

With regard to the application of Article 59-2, paragraph (1) of the Consumption Tax Act to the matters recorded in the electronic or magnetic records listed in and of the Former Order that are to be retained as under the provisions then in force pursuant to of the Supplementary Provisions of the 2016 Amendment Act and Article 25 of the Supplementary Provisions, the provisions then in force continue to govern.

及びの規定によりなお従前の例により保存することとされている及びに掲げる電磁的記録に記録された事項に係る消費税法第五十九条の二第一項の規定の適用については、なお従前の例による。

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 and 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及び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。

Supplementary Provisions, Article 21-2Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers

第二十一条の二(適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置)

With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the New Order in a taxable period to which of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer prescribed in , the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or ", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or ".

に規定する適格請求書発行事業者のの規定の適用を受ける課税期間における新令第二十五条の五第一項第二号及び第七十五条第八項の規定の適用については、同号中「」とあるのは「若しくは」と、同項中「」とあるのは「又は」とする。

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