Article 60Special Provisions for the National Government, Local Governments, etc.

①A business conducted by the national government or a local government as operations relating to the general account, or a business conducted by the national government or a local government by establishing a special account, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Act apply accordingly; provided, however, that among the businesses conducted by the national government or a local government by establishing special accounts, a business conducted by establishing a special account specified by Cabinet Order is deemed to be a business conducted as operations relating to the general account.

②Transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area conducted by the national government or a local government may, as provided by Cabinet Order, be treated as having been conducted on the last day of the fiscal year in which the consideration for the transfer, etc. of assets is to be received and of the fiscal year in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid.

④In the case where the national government or a local government (limited to the case where it conducts a business by establishing a special account), a corporation listed in Appended Table 3, the trustee business operator prescribed in Article 15, paragraph (3) with respect to a public interest trust prescribed in the proviso to Article 14, paragraph (1) (referred to as a "public interest trust trustee" in paragraph (8)), or an association or foundation without legal personality (excluding one whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) makes a taxable purchase or takes taxable goods out of a bonded area, and in the taxable period that includes the day of the taxable purchase or the day of the taking out of the taxable goods from a bonded area (if a special return has been submitted for those taxable goods, the day on which that special return was submitted or the day on which notice of the determination on a special return was received) there is income other than consideration for transfers, etc. of assets (excluding income specified by Cabinet Order; hereinafter in this paragraph referred to as "specified income"), and the case falls under a case specified by Cabinet Order as one where the total amount of that specified income is not insignificant compared with the amount obtained by adding the total amount of that specified income to the total amount of the amounts of consideration for transfers, etc. of assets in that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1)), then, except where Article 37 applies, the total amount of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph) that may be deducted from the amount of consumption tax set out in Article 45, paragraph (1), item (ii) for that taxable period (referred to as "consumption tax on the tax base amount" in the following paragraph and paragraph (6)) is, notwithstanding the provisions of Articles 30 to 36, the amount equivalent to the remainder obtained by deducting, from the total amount of that amount of tax on taxable purchases, etc. as calculated under those provisions, the amount calculated, as provided by Cabinet Order, as the amount of tax on taxable purchases, etc. relating to specified income. In this case, that amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) for that taxable period.

⑤In the case referred to in the preceding paragraph, if there is an amount that cannot be fully deducted when the amount calculated as provided by the Cabinet Order prescribed in that paragraph is deducted from the amount of tax on taxable purchases, etc. prescribed in that paragraph, that amount that cannot be fully deducted is deemed to be consumption tax relating to taxable transfers, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period referred to in that paragraph.

⑥With respect to a business conducted as operations relating to the general account of the national government or a local government that is deemed under paragraph (1) to be a business conducted by a single corporation, the total amount of consumption tax that may be deducted from the consumption tax on the tax base amount for the taxable period under the provisions of Articles 30 to 39 is, notwithstanding those provisions, deemed to be the same as that consumption tax on the tax base amount.

⑦Where the national government or a local government conducts a business as operations relating to the general account, the provisions of Articles 9, 42, 45, 57 and 58 do not apply.

⑧In addition to what is provided for in the preceding paragraphs, special provisions on the deadline for filing a return under the provisions of Article 42, paragraph (1), (4) or (6) or Article 45, paragraph (1) of the national government or a local government (limited to a business conducted by establishing a special account) or of those specified by Cabinet Order among the corporations listed in Appended Table 3, and other particulars necessary for the application of this Act to the national government, a local government, a corporation listed in Appended Table 3, a public interest trust trustee or an association or foundation without legal personality, are specified by Cabinet Order.