Supplementary Provisions, Article 12Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount
第十二条（課税標準額に対する消費税額の計算に関する経過措置）
In applying Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003) during the period from the 2019 application date through September 30, 2023, the phrase "the same applies in the following paragraph)" in that paragraph is deemed to be replaced with "hereinafter the same applies in this paragraph and the following paragraph)", the phrase "calculated on the basis of" with "totaled separately for each different tax rate on the basis of", the phrase "the amount to be received in settlement by 10/110" with "the total of the tax-inclusive prices, out of the amount to be received in settlement, relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this paragraph)) by 10/110 and the amount calculated by multiplying the total of the tax-inclusive prices relating to 2019 reduced-rate transfers, etc. of assets by 8/108", the phrase "processing fractions of less than one yen" with "processing fractions of less than one yen separately for each different tax rate", the phrase "clearly states" with "separately and clearly states", the phrase "item (ii) of that Act" with "item (ii) of the Consumption Tax Act", and the phrase "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" with "be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed separately for each different tax rate".
元年適用日から令和五年九月三十日までの間における消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第三項の規定の適用については、同項中「次項において」とあるのは「以下この項及び次項において」と、「計算した」とあるのは「税率の異なるごとに区分して合計した」と、「に百十分の十」とあるのは「のうち、課税資産の譲渡等（元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この項において同じ。）に該当するものを除く。）に係る税込価格の合計額に百十分の十を乗じて算出した金額及び元年軽減対象資産の譲渡等に係る税込価格の合計額に百八分の八」と、「の端数を」とあるのは「の端数を税率の異なるごとに区分して」と、「明示した」とあるのは「それぞれ明示した」と、「、同法」とあるのは「、消費税法」と、「令和五年九月三十日までの間、当該端数を」とあるのは「当該端数を税率の異なるごとに区分して」とする。
In applying Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003), which remains in force pursuant to the provisions of Article 2, paragraphs (2) and (4) of the Supplementary Provisions of that Ministerial Order, during the period from the 2019 application date through September 30, 2023, the phrase ") and" in Article 22, paragraph (1) of that Regulation is deemed to be replaced with ") totaled separately for each different tax rate, and", the phrase "total (" with "total of the amounts totaled separately for each different tax rate (", and the phrase "fractions" with "fractions separately for each different tax rate".
元年適用日から令和五年九月三十日までの間における消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第二項及び第四項の規定によりなおその効力を有するものとされる同令による改正前の消費税法施行規則第二十二条第一項の規定の適用については、同項中「）と」とあるのは「）を税率の異なるごとに区分して合計した金額と」と、「合計額（」とあるのは「合計額を税率の異なるごとに区分して合計した金額（」と、「端数を」とあるのは「端数を税率の異なるごとに区分して」とする。
2019 application datemachine translation
「元年適用日」
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 10 to 12
2019 reduced-rate transfer, etc. of assetsmachine translation
「元年軽減対象資産の譲渡等」
A 2019 reduced-rate transfer, etc. of assets as defined in Article 34, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016): a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.
Defined inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph