Supplementary Provisions as enacted, Article 9 — Consumption Tax Act

1 article

Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on the Time, etc. of Transfer, etc. of Assets by Small-Scale Business Operators

第九条（小規模事業者に係る資産の譲渡等の時期等の特例に関する経過措置）

Article 18 applies to transfers, etc. of assets and taxable purchases conducted on or after the application date by an individual business operator prescribed in paragraph (1) of that Article.

第十八条の規定は、同条第一項に規定する個人事業者が適用日以後に行う資産の譲渡等及び課税仕入れについて適用する。

Cited by1

Supplementary Provisions, Article 19, paragraph (1)
Delegation to Cabinet Order
“Article 2 through the preceding Article”

Defined terms4

individual business operator
個人事業者（こじんじぎょうしゃ）
An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.
事業を行う個人
Article 2, paragraph (1), item (iii)See it in the glossary
transfer, etc. of assets
資産の譲渡等（しさんのじょうととう）
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供（代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。）
Article 2, paragraph (1), item (viii)See it in the glossary
taxable purchase
課税仕入れ（かぜいしいれ）
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
事業者が、事業として他の者から資産を譲り受け、若しくは借り受け、又は役務の提供（所得税法第二十八条第一項（給与所得）に規定する給与等を対価とする役務の提供を除く。）を受けること（当該他の者が事業として当該資産を譲り渡し、若しくは貸し付け、又は当該役務の提供をしたとした場合に課税資産の譲渡等に該当することとなるもので、第七条第一項各号に掲げる資産の譲渡等に該当するもの及び第八条第一項その他の法律又は条約の規定により消費税が免除されるもの以外のものに限る。）
Article 2, paragraph (1), item (xii)See it in the glossary
application date
適用日（てきようび）
In the supplementary provisions (附則) of this Act as enacted in 1988, 1 April 1989, the date from which this Act applies to consumption tax on transactions made in Japan and on foreign goods taken out of bonded areas.
Supplementary Provisions, Article 2, paragraph (1)See it in the glossary

This version

as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

Permanent link, independent of the slug:

/l/363AC0000000108/suppl-3631-108/art-9

Search