Supplementary Provisions, Article 3Transitional Measures Concerning Contracts for Construction Work, etc.
第三条（工事の請負等に関する経過措置）
Where, under a contract for construction work (including manufacturing) concluded by a business operator before the date of enforcement of this Act (hereinafter referred to as the "Effective Date") (including a contract specified by Cabinet Order as similar to it), the business operator makes on or after the application date a taxable transfer, etc. of assets under that contract (excluding those that fall under transfers, etc. of assets set out in the items of Article 7, paragraph (1) and those for which consumption tax is exempted under the provisions of Article 8, paragraph (1) or other laws or treaties), consumption tax is not imposed on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the Effective Date, limited to the portion equivalent to the amount of consideration before that increase).
Where, under a contract concerning the lending of assets concluded by a business operator before the Effective Date, the business operator has been carrying out the lending of assets under that contract (excluding those that fall under transfers, etc. of assets set out in the items of Article 7, paragraph (1) and those for which consumption tax is exempted under the provisions of Article 8, paragraph (1) or other laws or treaties) continuously from before the application date and on or after the application date, and the content of that contract meets the requirements set out in items (i) and (ii) or items (i) and (iii), consumption tax is not imposed on that lending of assets; provided, however, that this does not apply to the lending of assets after the change where the amount of consideration for the lending of assets is changed on or after the Effective Date.
that the period of the lending of assets under that contract and the amount of consideration during that period are fixed;
当該契約に係る資産の貸付けの期間及び当該期間中の対価の額が定められていること。
that there is no provision allowing the business operator to request a change in the amount of consideration due to a change in circumstances or for any other reason;
事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
that the content of the contract concerning the consideration meets the requirements specified by Cabinet Order, such as that there is no provision allowing either or both of the parties to give notice of cancellation at any time during the contract period.
契約期間中に当事者の一方又は双方がいつでも解約の申入れをすることができる旨の定めがないことその他対価に関する契約の内容が政令で定める要件に該当していること。
Where, under a contract concerning the provision of services concluded by a business operator before the Effective Date, which by the nature of the contract does not allow the time of providing those services to be determined in advance and which is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments before the provision of the services, the business operator provides the services under that contract on or after the application date, and the content of that contract meets the following requirements, consumption tax is not imposed on that provision of services; provided, however, that this does not apply where the amount of consideration for the provision of the services is changed on or after the Effective Date.
that the amount of consideration for the provision of services under that contract is fixed;
当該契約に係る役務の提供の対価の額が定められていること。
that there is no provision allowing the business operator to request a change in the amount of consideration due to a change in circumstances or for any other reason.
事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
With respect to the application of Article 30, paragraph (2), (6) or (9), Article 32, paragraph (1) or (4), Article 38, paragraph (1), Article 39, paragraph (1), Article 43, paragraph (1) or Article 45, paragraph (1) to a business operator that has made a taxable transfer, etc. of assets to which the provisions of paragraph (1), the main clause of paragraph (2) or the main clause of the preceding paragraph apply, for the taxable period to which those provisions apply, the phrase "required solely for taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i) is deemed to be replaced with "required solely for taxable transfers, etc. of assets (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply; hereinafter the same applies in this item)", the phrase "required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets" in that item with "required commonly for taxable transfers, etc. of assets and other transfers, etc. of assets (including those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply; hereinafter the same applies in this item)", the phrase "transfers, etc. of assets made" in paragraph (6) of that Article with "transfers, etc. of assets made (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply)", the phrase "taxable transfers, etc. of assets made" in that paragraph with "taxable transfers, etc. of assets made (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply)", the phrase "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties" in paragraph (9), item (i) of that Article with "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties and those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply", the phrase "taxable transfers, etc. of assets" in Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a) of that Article with "taxable transfers, etc. of assets (excluding those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply; hereinafter the same applies in this item)", the phrase "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties" in Article 38, paragraph (1) and Article 39, paragraph (1) with "excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties and those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply", and the phrase "those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties" in Article 43, paragraph (1) and Article 45, paragraph (1) with "those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties and those to which the provisions of Article 3, paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) of the Supplementary Provisions apply".
第一項、第二項本文又は前項本文の規定の適用を受ける課税資産の譲渡等を行つた事業者のこれらの規定の適用を受ける課税期間に係る第三十条第二項、第六項若しくは第九項、第三十二条第一項若しくは第四項、第三十八条第一項、第三十九条第一項、第四十三条第一項又は第四十五条第一項の規定の適用については、第三十条第二項第一号中「課税資産の譲渡等にのみ要するもの」とあるのは「課税資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。以下この号において同じ。）にのみ要するもの」と、「その他の資産の譲渡等に共通して要するもの」とあるのは「その他の資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを含む。以下この号において同じ。）に共通して要するもの」と、同条第六項中「行つた資産の譲渡等」とあるのは「行つた資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。）」と、「行つた課税資産の譲渡等」とあるのは「行つた課税資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。）」と、同条第九項第一号中「を除く」とあるのは「並びに附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く」と、第三十二条第一項第二号イ及び同条第四項第二号イ中「課税資産の譲渡等に」とあるのは「課税資産の譲渡等（附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く。以下この号において同じ。）に」と、第三十八条第一項及び第三十九条第一項中「免除されるものを除く」とあるのは「免除されるもの及び附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるものを除く」と、第四十三条第一項及び第四十五条第一項中「免除されるもの」とあるのは「免除されるもの及び附則第三条第一項、第二項本文又は第三項本文の規定の適用を受けるもの」とする。
If a business operator has acquired or leased, from a business operator to which paragraph (1), the main clause of paragraph (2) or the main clause of paragraph (3) has applied, assets relating to a taxable transfer, etc. of assets to which those provisions have applied, or has received the provision of services relating to that taxable transfer, etc. of assets, the business operator is deemed to have acquired or leased those assets, or received that provision of services, before the application date.
If a business operator has made a taxable transfer, etc. of assets to which paragraph (1) or the main clause of paragraph (2) has applied, the business operator is to notify the counterparty in writing that the taxable transfer, etc. of assets is one to which those provisions have applied.