Supplementary Provisions, Article 10Transitional Measures Concerning Tax Rates, etc. for Passenger Fares, etc.
第十条（旅客運賃等の税率等に関する経過措置）
If a business operator has received, before the application date, payment of passenger fares, admission fees to places where films or theatrical performances are held, or any other consideration specified by Cabinet Order for taxable transfers, etc. of assets to an unspecified and large number of persons, and makes, on or after the application date, the taxable transfer, etc. of assets for which that consideration was received, the consumption tax on that taxable transfer, etc. of assets is at the rate prescribed in Article 29 (Tax Rates) of the Consumption Tax Act prior to the amendment by the provisions of Article 3 (hereinafter referred to as the "Former Consumption Tax Act").
With regard to the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract committing it to supply or provide them continuously and that have been continuously supplied or provided since before the application date, or any other taxable transfer, etc. of assets specified by Cabinet Order, in each case where the right to receive payment of the charge becomes fixed during the period from the application date to April 30, 1997 (for one for which the first day on or after the application date on which the right to receive payment of the charge becomes fixed is after April 30, 1997 (referred to as a "taxable transfer, etc. of assets by specified continuous supply" in this paragraph), the portion of the fixed charges specified by Cabinet Order), the consumption tax on the taxable transfer, etc. of assets relating to the fixed charge (for a taxable transfer, etc. of assets by specified continuous supply, limited to the portion of the fixed charge that corresponds to the portion so specified by Cabinet Order) is at the rate prescribed in Article 29 of the Former Consumption Tax Act.
事業者が継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務（電気通信事業法（昭和五十九年法律第八十六号）第二条第三号（定義）に規定する電気通信役務をいう。）で適用日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で適用日から平成九年四月三十日までの間に料金の支払を受ける権利が確定するもの（適用日以後初めて料金の支払を受ける権利が確定する日が同月三十日後であるもの（以下この項において「特定継続供給等に係る課税資産の譲渡等」という。）にあっては、当該確定したもののうち、政令で定める部分）の当該確定した料金（特定継続供給等に係る課税資産の譲渡等にあっては、当該確定した料金のうち当該政令で定める部分に対応する部分に限る。）に係る課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
If a business operator makes, on or after the application date, a taxable transfer, etc. of assets relating to a contract for the undertaking of construction (including manufacture) (including a contract similar thereto specified by Cabinet Order) concluded during the period from December 30, 1988 to the day preceding October 1, 1996 (hereinafter referred to as the "designated day"), the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract has been increased on or after the designated day, limited to the portion corresponding to the amount of consideration before the increase) is at the rate prescribed in Article 29 of the Former Consumption Tax Act.
If a business operator, under a contract concluded during the period from December 30, 1988 to the day preceding the designated day relating to the lending of assets, has been lending the assets under that contract continuously from before the application date through and after the application date, and the terms of that contract satisfy the requirements set forth in items (i) and (ii), or in items (i) and (iii), the consumption tax on the lending of those assets made on or after the application date is at the rate prescribed in Article 29 of the Former Consumption Tax Act; provided, however, that this does not apply to the lending of those assets after the change if the amount of consideration for the lending of those assets was changed on or after the designated day.
The period of the lending of assets under the contract and the amount of consideration during that period are specified;
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。
There is no provision that enables the business operator to request a change in the amount of consideration owing 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。
There is no provision that enables one or both of the parties to give notice of cancellation at any time during the contract period, and the terms of the contract relating to consideration otherwise satisfy the requirements specified by Cabinet Order.
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。
If a business operator provides, on or after the application date, services relating to a contract for the provision of services concluded during the period from December 30, 1988 to the day preceding the designated day, being a contract whose time of provision of the services cannot be determined in advance owing to the nature of the contract and that is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments prior to the provision of the services, and the terms of the contract satisfy the following requirements, the consumption tax on the provision of those services is at the rate prescribed in Article 29 of the Former Consumption Tax Act; provided, however, that this does not apply if the amount of consideration for the provision of those services was changed on or after the designated day.
The amount of consideration for the provision of services under the contract is specified;
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。
There is no provision that enables the business operator to request a change in the amount of consideration owing 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。
In the application of Article 38, paragraph (1) (Deduction of Amount of Consumption Tax When Refunds, etc. of Consideration for Sales Are Made) and Article 39, paragraph (1) (Deduction, etc. of Amount of Consumption Tax Relating to Bad Debts) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph applies, the phrase "5/100" in Article 38, paragraph (1) of the New Consumption Tax Act is deemed to be replaced with "3/100" and "4/105" with "3/103", and the phrase "4/105" in Article 39, paragraph (1) of the New Consumption Tax Act is deemed to be replaced with "3/103".
第一項から第三項まで、第四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に係る新消費税法第三十八条第一項（売上げに係る対価の返還等をした場合の消費税額の控除）及び第三十九条第一項（貸倒れに係る消費税額の控除等）の規定の適用については、新消費税法第三十八条第一項中「百分の五」とあるのは「百分の三」と、「百五分の四」とあるのは「百三分の三」と、新消費税法第三十九条第一項中「百五分の四」とあるのは「百三分の三」とする。
In the application of Article 30, paragraph (1) (Deduction of Amount of Consumption Tax on Purchases), Article 32, paragraph (1) (Special Provisions on Deduction of Amount of Consumption Tax on Purchases When Refunds, etc. of Consideration for Purchases Are Received) and Article 36, paragraph (1) (Adjustment of Amount of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.) of the New Consumption Tax Act where a business operator has acquired or leased, from a business operator to which paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) 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 phrase "4/105" in those provisions is deemed to be replaced with "3/103".
事業者が第一項から第三項まで、第四項本文又は第五項本文の規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合における新消費税法第三十条第一項（仕入れに係る消費税額の控除）、第三十二条第一項（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例）及び第三十六条第一項（納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整）の規定の適用については、これらの規定中「百五分の四」とあるのは、「百三分の三」とする。
If a business operator has made a taxable transfer, etc. of assets to which paragraph (3) or the main clause of paragraph (4) 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.