Supplementary Provisions, Article 20 · Transitional Measures Concerning Designation, etc. of Type 2 Platform Operators附則第二十条（第二種プラットフォーム事業者の指定等に関する経過措置）
- AddedSupplementary Provisions, Article 20, paragraph (2)
Notwithstanding the provisions of the preceding paragraph, where the amount obtained by multiplying by four the total of the amounts of consideration prescribed in Article 15-3, paragraph (2) of the New Consumption Tax Act that are received via a platform operator (meaning a platform operator prescribed in Article 15-2, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this paragraph) for transfers of assets set forth in the items of Article 15-3, paragraph (1) of the New Consumption Tax Act that are conducted via the digital platform prescribed in Article 15-2, paragraph (1) of the New Consumption Tax Act that the platform operator provides, during the period from January 1, 2027 to March 31, 2027, calculated on the assumption that the New Consumption Tax Act had been in effect from January 1, 2027, exceeds 5 billion yen, the Commissioner of the National Tax Agency is to designate that platform operator under Article 15-3, paragraph (2) of the New Consumption Tax Act even before April 1, 2028, in accordance with the provisions of that paragraph. In this case, that designation is deemed to have been made on that day pursuant to the provisions of that paragraph, and the designation so deemed takes effect on that day, notwithstanding the second sentence of that paragraph.
前項の規定にかかわらず、国税庁長官は、新消費税法が令和九年一月一日から施行されていたものとして計算したプラットフォーム事業者（新消費税法第十五条の二第一項に規定するプラットフォーム事業者をいう。以下この項において同じ。）の同日から同年三月三十一日までの期間における、当該プラットフォーム事業者の提供する同条第一項に規定するデジタルプラットフォームを介して行われる新消費税法第十五条の三第一項各号に掲げる資産の譲渡に係る同条第二項に規定する対価の額のうち当該プラットフォーム事業者を介して収受するものの合計額に四を乗じて得た金額が五十億円を超える場合には、令和十年四月一日前においても、当該プラットフォーム事業者を、同項の規定の例により、同項の指定をするものとする。この場合において、当該指定は、同日において同項の規定により行われたものとみなし、そのみなされる指定は、同項後段の規定にかかわらず、同日に、その効力を生ずる。
- AddedSupplementary Provisions, Article 20, paragraph (3)
A person that is to be designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by June 30, 2027.
前項前段の規定により新消費税法第十五条の三第二項の指定を受けるべき者は、令和九年六月三十日までに、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。
- AddedSupplementary Provisions, Article 20, paragraph (4)
Where the Commissioner of the National Tax Agency has made a designation under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2), or has received a written notification submitted under the first sentence of Article 15-3, paragraph (6) of the New Consumption Tax Act pursuant to the provisions of the following paragraph, the Commissioner is to, even before April 1, 2028, give the notice and make the publication under Article 15-3, paragraph (4) of the New Consumption Tax Act and make the publication under the second sentence of paragraph (6) of that Article, in accordance with the provisions of paragraph (4) and the second sentence of paragraph (6) of that Article.
国税庁長官は、第二項前段の規定により新消費税法第十五条の三第二項の指定を行った場合又は次項の規定による同条第六項前段の届出書の提出を受けた場合には、令和十年四月一日前においても、同条第四項及び第六項後段の規定の例により、同条第四項の規定による通知及び公表並びに同条第六項後段の規定による公表をするものとする。
- AddedSupplementary Provisions, Article 20, paragraph (5)
A business operator that has been designated under Article 15-3, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the first sentence of paragraph (2) must, where it has received the notice under Article 15-3, paragraph (4) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph, or where there has been a change in the matters published under paragraph (4) of that Article pursuant to the provisions of the preceding paragraph, give the notice under paragraph (5) of that Article and submit the written notification under the first sentence of paragraph (6) of that Article, even before April 1, 2028, in accordance with the provisions of paragraph (5) and the first sentence of paragraph (6) of that Article.
第二項前段の規定により新消費税法第十五条の三第二項の指定を受けた事業者は、前項の規定による同条第四項の通知を受けた場合又は前項の規定により同条第四項の規定による公表をされた事項に変更があった場合には、令和十年四月一日前においても、同条第五項及び第六項前段の規定の例により、同条第五項の通知及び同条第六項前段の届出書の提出をしなければならない。