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Supplementary Provisions, Article 8Matters to Be Stated in the Written Notification to the Effect That the Provisions of Article 40 of the Supplementary Provisions of the Amending Act Apply

第八条(改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項)

A written notification under the provisions of of the Supplementary Provisions of the Amending Act must state the following matters, notwithstanding the provisions of Article 17, paragraph (1) of the New Regulation:

の規定による届出書には、新規則第十七条第一項の規定にかかわらず、次に掲げる事項を記載しなければならない。

the date of the first day of the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; hereinafter the same applies in the following item and Article 10 of the Supplementary Provisions) for which the person intends to be subject to the application of the provisions of of the Supplementary Provisions of the Amending Act;

の規定の適用を受けようとする課税期間(消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。次号及び附則第十条において同じ。)の初日の年月日

the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in the preceding item;

前号に規定する課税期間の消費税法第九条第一項に規定する基準期間における課税売上高

a statement that the written notification is submitted under the provisions of of the Supplementary Provisions of the Amending Act;

の規定により当該届出書を提出する旨

where the provisions of of the Supplementary Provisions of the Amending Act apply, the circumstances that make it extremely difficult, as prescribed in .

の規定の適用を受ける場合にあっては、に規定する著しく困難な事情

Supplementary Provisions, Article 9Transitional Measures on Matters to Be Stated, etc. in Purchase Records of Tax-Exempt Goods for Export, etc.

第九条(輸出免税物品購入記録票等の記載事項等に関する経過措置)

A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies in this Article) that operates a tax-free shop (meaning a tax-free shop prescribed in ; hereinafter the same applies in this Article) is, if a transfer, made during the period from the 2019 application date (meaning the 2019 application date prescribed in of the Supplementary Provisions of the Amending Act; hereinafter the same applies from the following Article through Article 12 of the Supplementary Provisions) through March 31, 2020 by a method specified in the items of , of tax-exempt goods prescribed in falls under a 2019 reduced-rate transfer, 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 Article), to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.

輸出物品販売場(に規定する輸出物品販売場をいう。以下この条において同じ。)を経営する事業者(同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。)は、元年適用日(に規定する元年適用日をいう。次条から附則第十二条までにおいて同じ。)から令和二年三月三十一日までの間において各号に定める方法により行ったに規定する免税対象物品の譲渡が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。以下この条において同じ。)に該当する場合には、消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。

A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2021, in the case where it is permitted that the provisions then in force continue to govern pursuant to , by a method specified in the items of before amendment by the provisions of of the 2018 Amending Order, of tax-exempt goods prescribed in before that amendment falls under a 2019 reduced-rate transfer, etc. of assets, to state, in the documents prescribed in before amendment by the provisions of (Ministry of Finance Order No. 18 of 2018) in the case where it is permitted that the provisions then in force continue to govern pursuant to of the Supplementary Provisions of the 2018 Amending Order, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.

輸出物品販売場を経営する事業者は、令和二年四月一日から令和三年九月三十日までの間においての規定によりなお従前の例によることができることとされる場合におけるの規定による改正前の各号に定める方法により行ったに規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、の規定によりなお従前の例の規定による改正前のに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。

A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2023 by a method specified in the items of , of tax-exempt goods prescribed in falls under a 2019 reduced-rate transfer, etc. of assets, to state or record, in the documents prescribed in Article 6, paragraphs (5) through (7) of the Regulation for Enforcement of the Consumption Tax Act or in the purchase record information prescribed in , that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.

輸出物品販売場を経営する事業者は、令和二年四月一日から令和五年九月三十日までの間において各号に定める方法により行ったに規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、に規定する書類又はに規定する購入記録情報に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載し、又は記録するものとする。

Supplementary Provisions, Article 10Transitional Measures on Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.

第十条(小規模事業者等に係る資産の譲渡等の時期の特例に関する経過措置)

Where the provisions of Article 18, paragraph (1) of the Consumption Tax Act have been applied in a taxable period that includes a day in the period from the 2019 application date through September 30, 2023, in applying Article 12, paragraph (3) of the Regulation for Enforcement of the Consumption Tax Act in that case, the phrase "those relating to taxable transfers, etc. of assets," in of that Regulation is deemed to be replaced with "those 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 ; hereinafter the same applies in )) and those relating to 2019 reduced-rate transfers, etc. of assets, and", and the word "separately" with "respectively and separately".

元年適用日から令和五年九月三十日までの日の属する課税期間において消費税法第十八条第一項の規定の適用を受けた場合における消費税法施行規則第十二条第三項の規定の適用については、同項中「に係るもの、」とあるのは「(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。以下この項において同じ。)に該当するものを除く。)に係るものと元年軽減対象資産の譲渡等に係るものと」と、「区分して」とあるのは「それぞれ区分して」とする。

Supplementary Provisions, Article 11Transitional Measures on Matters to Be Stated in Books, etc.

第十一条(帳簿の記載事項等に関する経過措置)

In applying Article 27, paragraphs (1) and (3) of the Regulation for Enforcement of the Consumption Tax Act during the period from the 2019 application date through September 30, 2023, the word "content" in of that Regulation is deemed to be replaced with "content (where the transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in ; hereinafter the same applies in ), the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "consideration for the transfer, etc. of assets" in of that Regulation with "consideration for the transfer, etc. of assets classified by each different tax rate", the word "content" in of that Regulation with "content (where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the content of the refund, etc. of consideration for purchases and a statement that it relates to a 2019 reduced-rate transfer, etc. of assets)", the word "content" in of that Regulation with "content (where the taxable transfer, etc. of assets to which the bad debt relates is a 2019 reduced-rate transfer, etc. of assets, the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "the bad debt" in of that Regulation with "the bad debt classified by each different tax rate", and, in of that Regulation, the phrase "taxable transfers, etc. of assets (" with "taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) (", the phrase "), and" with "), 2019 reduced-rate transfers, etc. of assets (for a business operator to which Article 37, paragraph (1) of the Act applies, 2019 reduced-rate transfers, etc. of assets for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), and", and the phrase "divided into" with "divided respectively into".

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第二十七条第一項及び第三項の規定の適用については、同条第一項第一号ハ中「内容」とあるのは「内容(当該資産の譲渡等が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。以下この条において同じ。)である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨)」と、同号ニ中「資産の譲渡等の」とあるのは「税率の異なるごとに区分した資産の譲渡等の」と、同項第三号ハ中「内容」とあるのは「内容(当該仕入れに係る対価の返還等が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、仕入れに係る対価の返還等の内容及び元年軽減対象資産の譲渡等に係るものである旨)」と、同項第五号ハ中「内容」とあるのは「内容(当該貸倒れに係る課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨)」と、同号ニ中「貸倒れ」とあるのは「税率の異なるごとに区分した貸倒れ」と、同条第三項中「課税資産の譲渡等(」とあるのは「課税資産の譲渡等(元年軽減対象資産の譲渡等に該当するものを除く。)(」と、「)と」とあるのは「)と元年軽減対象資産の譲渡等(法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの元年軽減対象資産の譲渡等)と」と、「に区分した」とあるのは「とにそれぞれ区分した」とする。

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 (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 )" in is deemed to be replaced with "hereinafter the same applies in and )", 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 ; hereinafter the same applies in )) 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 "" with "", 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".

元年の規定の適用については、中「において」とあるのは「以下及びにおいて」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(に規定する元年軽減対象資産の譲渡等をいう。以下において同じ。)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、「、」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 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 and of the Supplementary Provisions of that Ministerial Order, during the period from the 2019 application date through September 30, 2023, the phrase ") and" in 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".

元年及び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の規定の適用については、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。

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