Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2023; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、令和五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provision amending Article 18, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 18-2 of that Order, the provision amending Article 18-4, paragraph (4), item (iii) of that Order, and the provision amending Article 18-5 of that Order: May 1, 2023;
第一条中消費税法施行令第十八条第二項第二号の改正規定、同令第十八条の二の改正規定、同令第十八条の四第四項第三号の改正規定及び同令第十八条の五の改正規定 令和五年五月一日
the provision amending Article 70-2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 70-3 of that Order, the provision amending Article 70-5 (including its heading) of that Order, and the provision amending Article 70-9, paragraph (3) of that Order: October 1, 2023;
第一条中消費税法施行令第七十条の二の改正規定、同令第七十条の三の改正規定、同令第七十条の五（見出しを含む。）の改正規定及び同令第七十条の九第三項の改正規定 令和五年十月一日
the provision amending Article 14, items (xiv) and (xv) of the Order for Enforcement of the Consumption Tax Act in Article 1: April 1, 2024;
第一条中消費税法施行令第十四条第十四号及び第十五号の改正規定 令和六年四月一日
the provision amending Article 9 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provision amending Article 11 of that Order, and the provision amending Article 48, paragraph (2), item (i) of that Order, and the provisions of the following Article and Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022).
Supplementary Provisions, Article 2Transitional Measures Concerning Transfer, etc. of Electronic Payment Instruments
第二条（電子決済手段の譲渡等に関する経過措置）
The provisions of Article 9, paragraphs (1) and (4), Article 11, and Article 48, paragraph (2) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Order" in the following Article) apply to consumption tax on a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) on or after the day specified in item (iv) of the preceding Article and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after that day, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets made in Japan by a business operator before that day and on a taxable purchase made in Japan by a business operator before that day.
第一条の規定による改正後の消費税法施行令（次条において「新令」という。）第九条第一項及び第四項、第十一条並びに第四十八条第二項の規定は、前条第四号に定める日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）及び同日以後に国内において事業者が行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）に係る消費税について適用し、同日前に国内において事業者が行った資産の譲渡等及び同日前に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Designation by the Minister of Health, Labour and Welfare
第三条（厚生労働大臣の指定に関する経過措置）
A designation made by the Minister of Health, Labour and Welfare before this Cabinet Order comes into effect pursuant to Article 14-3, item (i) or (viii) or Article 14-4 of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 is deemed to be, respectively, a designation made by the Prime Minister pursuant to Article 14-3, item (i) of the New Order or a designation made by the Prime Minister and the Minister of Health, Labour and Welfare pursuant to item (viii) of that Article or Article 14-4 of the New Order.
この政令の施行前に第一条の規定による改正前の消費税法施行令第十四条の三第一号若しくは第八号又は第十四条の四の規定により厚生労働大臣がした指定は、それぞれ新令第十四条の三第一号の規定により内閣総理大臣がした指定又は同条第八号若しくは新令第十四条の四の規定により内閣総理大臣及び厚生労働大臣がした指定とみなす。
Supplementary Provisions, Article 4Transitional Measures Concerning Penal Provisions
第四条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before the enforcement of the provisions set out in Article 1, item (iv) of the Supplementary Provisions and to acts committed after the enforcement of the provisions set out in that item in relation to consumption tax for which the provisions then in force continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, the provisions then in force continue to govern.
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 2, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Article 1 of Cabinet Order No. 137 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 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 2, paragraph (1)· applies only in this article
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 137 of 2023, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
Prime Minister
内閣総理大臣
The head of the Cabinet. Designated by the Diet from among its own members, and appointed by the Emperor on that designation (Articles 67 and 6). The Prime Minister appoints and may dismiss the other Ministers of State at will, and a majority of them must be members of the Diet (Article 68). No Minister of State can be subjected to legal action while in office without the Prime Minister's consent (Article 75).
Written by AI using Constitution, Arts. 6, 67, 68, 75 and Wikipedia: Prime Minister of Japan as a reference.