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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:

この省令は、平成二十八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 provisions amending in (excluding the part relating to of that Regulation and the part relating to of that Regulation (excluding the part making of that Regulation of that Regulation)), the provisions amending of that Regulation, the provisions adding one Article after of that Regulation, the provisions adding one paragraph to of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation (excluding the part relating to and of that Regulation and the part relating to of that Regulation), the provisions amending of that Regulation (excluding the part relating to of that Regulation and the part relating to of that Regulation), the provisions amending of that Regulation (excluding the part relating to of that Regulation and the part relating to of that Regulation), and the provisions amending of that Regulation, and the provisions of Article 3 of the Supplementary Provisions: May 1, 2016;

中の改正規定（に係る部分及びに係る部分（をとする部分を除く。）を除く。）、の改正規定、の次に一条を加える改正規定、に一項を加える改正規定、の改正規定、の改正規定（イ及びイに係る部分並びにに係る部分を除く。）、の改正規定（に係る部分及びに係る部分を除く。）、の改正規定（に係る部分及びに係る部分を除く。）及びの改正規定並びに附則第三条の規定　平成二十八年五月一日

the following provisions: January 1, 2017;

次に掲げる規定　平成二十九年一月一日

the provisions amending and in , the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending and , and and of that Regulation, the provisions amending and of that Regulation, the provisions amending and of that Regulation, the provisions amending of that Regulation, the provisions amending of that Regulation, the provisions amending and of that Regulation, and the provisions amending and , and and of that Regulation, and the provisions of Article 4 of the Supplementary Provisions;

中イ及びイの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、及び並びに及びの改正規定、及びの改正規定、及びの改正規定、の改正規定、の改正規定、イ及びイの改正規定並びにイ及びイ並びに及びの改正規定並びに附則第四条の規定

the provisions of and the provisions of Article 5 of the Supplementary Provisions;

の規定及び附則第五条の規定

the provisions of Articles 6 through 12 of the Supplementary Provisions: October 1, 2019.

附則第六条から第十二条までの規定　令和元年十月一日

Supplementary Provisions, Article 2Transitional Measures on Matters to Be Stated in Written Notifications, etc.

第二条（届出書の記載事項等に関する経過措置）

The provisions of Article 26, paragraph (1) (limited to the part relating to item (iii)) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after April 1, 2016 under the provisions of Article 57, paragraph (1) (limited to the part relating to item (ii)-2) of the Consumption Tax Act as amended by the provisions of (referred to as the "New Act" in Article 4, paragraph (2) of the Supplementary Provisions).

の規定による改正後の消費税法施行規則（以下「新規則」という。）第二十六条第一項（第三号に係る部分に限る。）の規定は、平成二十八年四月一日以後にの規定による改正後の消費税法（附則第四条第二項において「新法」という。）第五十七条第一項（第二号の二に係る部分に限る。）の規定により提出する届出書について適用する。

Supplementary Provisions, Article 3

第三条

The provisions of Article 8, paragraph (3), Article 10, paragraph (1) (limited to the part relating to item (ii), (d)) and Article 10-2, paragraph (3) of the New Regulation apply to a written application submitted on or after May 1, 2016 under the provisions of Article 18-2, paragraph (1) or (limited to the case where it is subject to the application of the provisions of ) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of (referred to as the "New Order" in paragraph (2) of the following Article) or under the provisions of Article 8, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before that date under the provisions of Article 18-2, paragraph (1) or as in force before amendment by the provisions of of the Amending Order (referred to as the "Former Order" in paragraph (2) of the following Article).

新規則第八条第三項、第十条第一項（第二号ニに係る部分に限る。）及びの規定は、平成二十八年五月一日以後にの規定による改正後の消費税法施行令（次条第二項において「新令」という。）第十八条の二第一項若しくは（の規定の適用を受ける場合に限る。）又は新規則第八条第三項の規定により提出する申請書について適用し、同日前にの規定による改正前の消費税法施行令（次条第二項において「旧令」という。）又はの規定により提出した申請書については、なお従前の例による。

Supplementary Provisions, Article 4

第四条

The provisions of Article 15, paragraph (2) of the New Regulation apply to a written notification submitted under the provisions of that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written notification submitted before that date under the provisions of before amendment by the provisions of .

新規則第十五条第二項の規定は、平成二十九年一月一日以後に同項の規定により提出する届出書について適用し、同日前にの規定による改正前のの規定により提出した届出書については、なお従前の例による。

The provisions of Article 10, paragraph (1) (limited to the part relating to item (i), (a) and item (ii), (a)) and paragraph (3), (limited to the part relating to ) and , Article 10-3, Article 10-5, paragraphs (1) and (3), Article 10-6, paragraphs (1) and (3), Article 13, paragraphs (1) and (3), Article 15, paragraph (1), Article 17, paragraphs (1), (2) and (4), Article 17-2, and Article 20-2, paragraphs (1) and (2) of the New Regulation apply to a written notification under , Article 19, paragraph (1), item (iii) or (iii)-2 or paragraph (3), or Article 42, paragraph (8) or (9) of the Consumption Tax Act, or of the New Act, or , or , , or of the New Order, or a written application under , Article 47, paragraph (1) or Article 57-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, or of the New Order, or Article 37-2, paragraph (2) of the Consumption Tax Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), submitted on or after January 1, 2017, and the provisions then in force continue to govern a written notification under , Article 19, paragraph (1), item (iii) or (iii)-2 or paragraph (3), or Article 42, paragraph (8) or (9) of the Consumption Tax Act, or before amendment by the provisions of of the Amending Act, or , or , , or of the Former Order, or a written application under , Article 47, paragraph (1) or Article 57-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, or of the Former Order, or Article 37-2, paragraph (2) of the Consumption Tax Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), submitted before that date.

新規則第十条第一項（第一号イ及び第二号イに係る部分に限る。）及び第三項、（に係る部分に限る。）及び、、及び、及び、第十三条第一項及び第三項、第十五条第一項、第十七条第一項、第二項及び第四項、第十七条の二並びに第二十条の二第一項及び第二項の規定は、平成二十九年一月一日以後に提出する、第十九条第一項第三号若しくは第三号の二若しくは第三項、第四十二条第八項若しくは第九項若しくは若しくは若しくは若しくは若しくは、、若しくはの届出書又は、第四十七条第一項若しくは第五十七条の二第三項若しくは若しくは若しくは消費税法第三十七条の二第二項（同条第七項において準用する場合を含む。）の申請書について適用し、同日前に提出した、第十九条第一項第三号若しくは第三号の二若しくは第三項、第四十二条第八項若しくは第九項若しくはの規定による改正前の若しくは若しくは若しくは若しくは、、若しくはの届出書又は、第四十七条第一項若しくは第五十七条の二第三項若しくは若しくは若しくは消費税法第三十七条の二第二項（同条第七項において準用する場合を含む。）の申請書については、なお従前の例による。

Supplementary Provisions, Article 5

第五条

The provisions of (Ministry of Finance Order No. 27 of 2015) as amended by the provisions of apply to a written application submitted on or after January 1, 2017 under the provisions of , and the provisions then in force continue to govern a written application submitted before that date under the provisions of .

の規定による改正後のの規定は、平成二十九年一月一日以後にの規定により提出する申請書について適用し、同日前にの規定により提出した申請書については、なお従前の例による。

Supplementary Provisions, Article 6Scope of Residents Eligible for Provision of Food and Drink Items at Fee-Based Homes for the Elderly

第六条（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲）

The age and other requirements specified by Ministry of Finance Order prescribed in of the Supplementary Provisions of the Amending Order are that the person falls under any of the following items:

に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。

a person 60 years of age or older;

六十歳以上の者

a person under 60 years of age who has received Certification of Needed Long-Term Care prescribed in Article 19, paragraph (1) of the Long-Term Care Insurance Act (Act No. 123 of 1997) or Certification of Needed Support prescribed in paragraph (2) of that Article;

介護保険法（平成九年法律第百二十三号）第十九条第一項に規定する要介護認定又は同条第二項に規定する要支援認定を受けている六十歳未満の者

a spouse who lives with a person who falls under either of the preceding two items (excluding a person who falls under either of the preceding two items, and including a person who has not filed a notification of marriage with that person but is in circumstances equivalent to a de facto marital relationship).

前二号のいずれかに該当する者と同居している配偶者（前二号のいずれかに該当する者を除き、その者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者を含む。）

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 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 :

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 of the Supplementary Provisions of the Amending Act apply: the following matters:

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 of the Supplementary Provisions of the Amending Act;

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 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 of the Supplementary Provisions of the Amending Act (including where applies) (where 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 to which applies);

（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（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（の規定の適用を受ける場合には、の規定の適用を受ける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 of the Supplementary Provisions of the Amending Act (including where applies) (where 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 to which applies);

（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（の規定の適用を受ける場合には、の規定の適用を受ける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 of the Supplementary Provisions of the Amending Act applies, a statement to that effect;

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 of the Supplementary Provisions of the Amending Act apply: the following matters:

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 of the Supplementary Provisions of the Amending Act;

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 of the Supplementary Provisions of the Amending Act (including where applies) (where 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 to which applies);

（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（の規定の適用を受ける場合には、の規定の適用を受ける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 of the Supplementary Provisions of the Amending Act (including where applies) (where 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 to which applies);

（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（の規定の適用を受ける場合には、の規定の適用を受ける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 of the Supplementary Provisions of the Amending Act applies, a statement to that effect;

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 of the Supplementary Provisions of the Amending Act apply: the following matters:

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 of the Supplementary Provisions of the Amending Act;

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 of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this (b)) during that eligible period, calculated under the provisions of of the Supplementary Provisions of the Amending Act (where 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 of the Supplementary Provisions of the Amending Order to which applies);

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（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（の規定の適用を受ける場合には、の規定の適用を受ける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

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