Supplementary Provisions, Article 7Matters to Be Stated in Documents to Be Attached to Returns in the Case of Application of Transitional Measure Provisions
第七条（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項）
The documents specified by Ministry of Finance Order prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the Amending Order are, according to the category of cases listed in each of the following items, documents stating the matters specified in that item:
改正令附則第十六条第一項に規定する財務省令で定める書類は、次の各号に掲げる場合の区分に応じ、当該各号に定める事項が記載された書類とする。
a case where the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act apply: the following matters:
改正法附則第三十八条第一項の規定の適用を受ける場合 次に掲げる事項
the dates of the first day and last day of the eligible period prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act;
改正法附則第三十八条第一項に規定する適用対象期間の初日及び末日の年月日
a statement of the calculation of the total of the amounts of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act; hereinafter the same applies in this item and the following item) for 2019 reduced-rate transfers, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this item and (b) of the following item) during that eligible period, calculated under the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (1) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の元年軽減対象資産の譲渡等（改正法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。以下この号及び次号ロにおいて同じ。）の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。以下この号及び次号において同じ。）の合計額の計算に関する明細（改正令附則第十四条第一項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細）
a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph and those that fall under 2019 reduced-rate transfers, etc. of assets; hereinafter the same applies in (c) and in (c) of the following item) during that eligible period, calculated under the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (1) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するもの及び元年軽減対象資産の譲渡等に該当するものを除く。以下ハ及び次号ハにおいて同じ。）の対価の額の合計額の計算に関する明細（改正令附則第十四条第一項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税資産の譲渡等の対価の額の合計額の計算に関する明細）
where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies, a statement to that effect;
改正法附則第三十八条第四項の規定の適用を受ける場合には、その旨
any other matters for reference;
その他参考となるべき事項
a case where the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act apply: the following matters:
改正法附則第三十八条第二項の規定の適用を受ける場合 次に掲げる事項
the dates of the first day and last day of the eligible period prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act;
改正法附則第三十八条第二項に規定する適用対象期間の初日及び末日の年月日
a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets during that eligible period, calculated under the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (2) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
改正法附則第三十八条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細（改正令附則第十四条第二項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細）
a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets during that eligible period, calculated under the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (2) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
改正法附則第三十八条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の課税資産の譲渡等の対価の額の合計額の計算に関する明細（改正令附則第十四条第二項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税資産の譲渡等の対価の額の合計額の計算に関する明細）
where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies, a statement to that effect;
改正法附則第三十八条第四項の規定の適用を受ける場合には、その旨
any other matters for reference;
その他参考となるべき事項
a case where the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act apply: the following matters:
改正法附則第三十九条第一項の規定の適用を受ける場合 次に掲げる事項
the dates of the first day and last day of the eligible period prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act;
改正法附則第三十九条第一項に規定する適用対象期間の初日及び末日の年月日
a statement of the calculation of the total of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this (b)) during that eligible period, calculated under the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (where Article 14, paragraph (3) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amount of tax on taxable purchases, etc., classified by each covered business prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Amending Order to which Article 14, paragraph (3) applies);
改正法附則第三十九条第一項の規定により計算した当該適用対象期間中の課税仕入れ等の税額（同項に規定する課税仕入れ等の税額をいう。ロにおいて同じ。）の合計額の計算に関する明細（改正令附則第十四条第三項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税仕入れ等の税額の合計額の計算に関する明細）
any other matters for reference.
その他参考となるべき事項
Amending Actmachine translation
「改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Ordermachine translation
「改正令」
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 148 of 2016.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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 amending Act (改正法) of 2016 that these supplementary provisions name: 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 7, paragraph (1), item (i), (b)· applies only in this item and in Supplementary Provisions, Article 7, paragraph (1), item (ii), (b)
amount of considerationmachine translation
「対価の額」
The amount of consideration as defined in Article 28, paragraph (1) of the Consumption Tax Act: all the money, things, rights or other economic benefits received or to be received in return for a transfer, not counting the consumption tax and local consumption tax charged on it.
Defined inSupplementary Provisions, Article 7, paragraph (1), item (i), (b)· applies only in this item and in Supplementary Provisions, Article 7, paragraph (1), item (ii)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act — a transfer, etc. of assets (資産の譲渡等) other than one that Article 6, paragraph (1) of that Act exempts from consumption tax — leaving out a specified transfer, etc. of assets (特定資産の譲渡等) and a 2019 reduced-rate transfer, etc. of assets (元年軽減対象資産の譲渡等).
Defined inSupplementary Provisions, Article 7, paragraph (1), item (i), (c)· applies only in this provision
amount of tax on taxable purchases, etc.machine translation
「課税仕入れ等の税額」
The amount of tax on taxable purchases, etc. as Article 39, paragraph (1) of the supplementary provisions (附則) of the amending Act (改正法) of 2016 that these supplementary provisions name uses the term, worked out under that paragraph.
Defined inSupplementary Provisions, Article 7, paragraph (1), item (iii), (b)· applies only in this provision