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, 2022.
この省令は、令和四年四月一日から施行する。
Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act
第十六条(消費税法施行規則の一部改正に伴う経過措置)
For a taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article); the same applies in the following paragraph) that includes the last day of a consolidated business year that began before the Effective Date (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; hereinafter the same applies in this Article) (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of that Act began before the Effective Date; the same applies in the following paragraph), the provisions of Article 23-2, paragraphs (1) and (2) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 6 (referred to as the "Former Regulation for Enforcement of the Consumption Tax Act" in the following paragraph), which are based on the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 of the Amending Act that remain in force pursuant to the provisions of Article 47, paragraph (1) of the Supplementary Provisions of the Amending Act, remain in force.
施行日前に開始した連結事業年度(旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。)(旧法人税法第二条第十二号の七に規定する連結子法人の同項に規定する連結親法人事業年度が施行日前に開始した連結事業年度を含む。次項において同じ。)終了の日の属する課税期間(消費税法第十九条第一項に規定する課税期間(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。)をいう。次項において同じ。)については、改正法附則第四十七条第一項の規定によりなおその効力を有するものとされる改正法第七条の規定による改正前の消費税法第四十五条の二の規定に基づく第六条の規定による改正前の消費税法施行規則(次項において「旧消費税法施行規則」という。)第二十三条の二第一項及び第二項の規定は、なおその効力を有する。
For a taxable period that includes the last day of a consolidated business year that began before the Effective Date, the provisions of Article 23-3 of the Former Regulation for Enforcement of the Consumption Tax Act, as applied with terms replaced pursuant to the provisions of Article 2 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 20, remain in force.
施行日前に開始した連結事業年度終了の日の属する課税期間については、第二十条の規定による改正前の消費税法施行規則の一部を改正する省令附則第二条の規定により読み替えて適用される旧消費税法施行規則第二十三条の三の規定は、なおその効力を有する。
Former Regulation for Enforcement of the Consumption Tax Actmachine translation
「旧消費税法施行規則」
The Regulation for Enforcement of the Consumption Tax Act as it stood before Article 6 of Ministry of Finance Order No. 56 of 2020 amended it; its Article 23-2, paragraphs (1) and (2), made under Article 45-2 of the Consumption Tax Act as it stood before the amending Act (改正法) those supplementary provisions (附則) name, stay in effect for taxable periods that include the end of a consolidated business year (連結事業年度) begun before that Order came into effect.
Short name set inSupplementary Provisions, Article 16, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 16, paragraph (2)
taxable periodmachine translation
「課税期間」
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 16, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 16, paragraph (2)
consolidated business yearmachine translation
「連結事業年度」
A consolidated business year as defined in Article 15-2, paragraph (1) of the Corporation Tax Act in the earlier wording that the supplementary provisions (附則) of Ministry of Finance Order No. 56 of 2020 call the former Corporation Tax Act (旧法人税法).
Defined inSupplementary Provisions, Article 16, paragraph (1)· applies only in this article