Supplementary Provisions

This Ministerial Order comes into effect as of April 1, 2004; provided, however, that the provisions amending Article 3 and the provisions of paragraph (3) of the following Article come into effect as of October 1, 2003.

①With respect to the amount of consumption tax, etc. (meaning the amount of consumption tax, etc. prescribed in Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act before amendment by this Ministerial Order (hereinafter in the following paragraph and paragraph (4) referred to as the "Former Regulation"); the same applies in the following paragraph, paragraph (4), and paragraph (5)) relating to a taxable transfer, etc. of assets made before the date of enforcement of this Ministerial Order, the provisions then in force continue to govern the calculation of consumption tax on the tax base amount under the provisions of Article 22, paragraph (1) of the Former Regulation.

②With respect to the amount of consumption tax, etc. relating to a taxable transfer, etc. of assets (excluding a taxable transfer, etc. of assets that falls under a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act (Act No. 108 of 1988) and a taxable transfer, etc. of assets to which the provisions of Article 63 of that Act apply), the provisions of Article 22, paragraph (1) of the Former Regulation remain in force until September 30, 2023.

③Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (5)) receives the amount to be received in settlement, calculated on the basis of the tax-inclusive price of the assets or services relating to a taxable transfer, etc. of assets (excluding a taxable transfer, etc. of assets that falls under a specified transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of that Act; hereinafter the same applies in this Article) (meaning the price including an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services; the same applies in the following paragraph), and, at the time of that receipt, clearly states the amount remaining after processing fractions of less than one yen from the amount equivalent to the amount of consumption tax, etc. included in that amount (meaning the total of the amount of consumption tax to be imposed on that taxable transfer, etc. of assets and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; hereinafter the same applies in this paragraph) (meaning the amount calculated by multiplying the amount to be received in settlement by 10/110), the calculation of consumption tax on the tax base amount set out in Article 43, paragraph (1), item (ii) or Article 45, paragraph (1), item (ii) of that Act may, until September 30, 2023, be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed.

④Where a business operator has, with respect to the price of assets or services relating to a taxable transfer, etc. of assets made on or after April 1, 2014 (limited to a taxable transfer, etc. of assets to which the provisions of Article 63 of the Consumption Tax Act apply; the same applies in the following paragraph), made the display under the provisions of that Article, and there are unavoidable circumstances for its having been unable to calculate the amount to be received in settlement relating to that taxable transfer, etc. of assets on the basis of the tax-inclusive price of those assets or services, then with respect to the amount of consumption tax, etc. relating to that taxable transfer, etc. of assets, the provisions of Article 22, paragraph (1) of the Former Regulation remain in force until September 30, 2023.

⑤Where a business operator is subject to the application of Article 10, paragraph (1) (Special Provisions of the Consumption Tax Act Concerning the Obligation to Display the Total Amount) of the Act on Special Measures for the Correction, etc. of Practices That Impede the Shifting of Consumption Tax to Ensure the Smooth and Proper Shifting of Consumption Tax (Act No. 41 of 2013) with respect to the display of the price of assets or services relating to a taxable transfer, etc. of assets, the provisions of the preceding paragraph apply, with respect to the amount of consumption tax, etc. relating to that taxable transfer, etc. of assets, on the basis that the display under the provisions of Article 63 of the Consumption Tax Act has been made.