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Supplementary Provisions, Article 16Transitional Measures Concerning Tax Rates, etc. Accompanying the Partial Amendment of the Consumption Tax Act by the Provisions of Article 3

第十六条(第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置)

The provisions of Articles 3, 11 and 12 of the Supplementary Provisions apply mutatis mutandis to the case where, with respect to taxable transfers, etc. of assets made in Japan before the Partial Effective Date, a refund, etc. of consideration for sales prescribed in of the 2019 New Consumption Tax Act is made on or after the Partial Effective Date, or the case where it becomes impossible to receive payment as prescribed in of the 2019 New Consumption Tax Act on or after the Partial Effective Date; the provisions of Article 5, paragraphs (1) through (5) and Article 7, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to the case where taxable transfers, etc. of assets and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 16-3 of the Supplementary Provisions) are made in Japan on or after the Partial Effective Date pursuant to a contract entered into before the Partial Effective Date; the provisions of Article 8, paragraphs (1) and (3) and Article 14, paragraphs (1), (3) and (4) of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable transfers, etc. of assets or taxable purchases made before the Partial Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, or by the national government or a local government to which the provisions of Article 60, paragraph (2) of that Act apply, or a corporation to which the provisions of paragraph (3) of that Article apply, the time for recording the consideration falls on or after the Partial Effective Date; the provisions of Article 9 of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable purchases made in Japan before the Partial Effective Date, a refund, etc. of consideration for purchases prescribed in of the 2019 New Consumption Tax Act is received on or after the Partial Effective Date; the provisions of Article 10 of the Supplementary Provisions apply mutatis mutandis to the case where, on or after the Partial Effective Date, inventory relating to taxable purchases made before the Partial Effective Date, or taxable goods taken from a bonded area that fall under inventory, are held; and the provisions of Article 13, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the return prescribed in that paragraph in the case where taxable transfers, etc. of assets and specified taxable purchases to which the tax rate prescribed in before amendment by the provisions of applies are made in a taxable period ending on or after the Partial Effective Date (for a deemed taxable period, that deemed taxable period whose last day falls on or after the Partial Effective Date), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.

of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the date specified in of the Supplementary Provisions (referred to as the "Partial Effective Date" through of the Supplementary Provisions)
meansmeans, and, with respect to taxable transfers, etc. of assets made on or after October 1, 2015, excluding those that fall under the specified transfer, etc. of assets prescribed in
New Consumption Tax Actthe Consumption Tax Act as amended by the provisions of (referred to as the "2019 New Consumption Tax Act" through of the Supplementary Provisions)
of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Dateon or after the Partial Effective Date
Former Consumption Tax Act2019 Former Consumption Tax Act
of the Supplementary Provisionsmeans.means.) (referred to as "specified continuously supplied services" in .
the Effective Datethe Partial Effective Date
taxable transfers, etc. of assets prescribed by Cabinet Ordertaxable transfers, etc. of assets prescribed by Cabinet Order, and specified continuously supplied services that have been continuously received since before the Partial Effective Date and other specified taxable purchases prescribed by Cabinet Order (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through of the Supplementary Provisions)
April 30, 2014October 31, 2019
right to receive paymentright to receive payment or obligation to pay
relating to taxable transfers, etc. of assetsrelating to taxable transfers, etc. of assets or specified taxable purchases
Former Consumption Tax Act2019 Former Consumption Tax Act
of the Supplementary ProvisionsOctober 1, 1996October 1, 2013
October 1, 2013April 1, 2019
designated day2019 designated day
the Effective Datethe Partial Effective Date
Former Consumption Tax Act2019 Former Consumption Tax Act
and of the Supplementary Provisionsfrom October 1, 1996 to the designated dayfrom October 1, 2013 to the 2019 designated day
the Effective Datethe Partial Effective Date
Former Consumption Tax Act2019 Former Consumption Tax Act
, the designated day, the 2019 designated day
of the Supplementary Provisionsdesignated day2019 designated day
the Effective Datethe Partial Effective Date
Former Consumption Tax Act2019 Former Consumption Tax Act
of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
with respect to taxable transfers, etc. of assetswith respect to taxable transfers, etc. of assets or specified taxable purchases
falls on or after the Effective Dateor the day on which the amount of expenses for the specified taxable purchase was paid falls on or after the Partial Effective Date
consumption tax relating to the taxable transfers, etc. of assetsconsumption tax relating to the taxable transfers, etc. of assets or specified taxable purchases
Former Consumption Tax Act2019 Former Consumption Tax Act
and Article 9 of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Dateon or after the Partial Effective Date
New Consumption Tax Act2019 New Consumption Tax Act
, and Article 12 of the Supplementary ProvisionsNew Consumption Tax Act2019 New Consumption Tax Act
before the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Dateon or after the Partial Effective Date
of the Supplementary Provisionsthe Effective Datethe Partial Effective Date
tax rate prescribed in of the Former Consumption Tax Acttax rate prescribed in of the Former Consumption Tax Act, or the tax rate prescribed in of the 2019 Former Consumption Tax Act pursuant to the provisions of of the Supplementary Provisions
taxable transfers, etc. of assetstaxable transfers, etc. of assets or specified taxable purchases
the total of the amounts constituting the tax base" is deemed to be replaced with "the amounts constituting the tax base and their total, classified by differing tax rates", and in and , the phrase "amount of the tax base" is deemed to be replaced with "amount of the tax base classified by differing tax ratesrelating to specified taxable purchases" is deemed to be replaced with "relating to specified taxable purchases classified by differing tax rates
of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
with respect to taxable transfers, etc. of assetswith respect to taxable transfers, etc. of assets or specified taxable purchases
falls on or after the Effective Dateor the last day of the fiscal year in which the expenses for the specified taxable purchase are to be paid falls on or after the Partial Effective Date
relating to the taxable transfers, etc. of assetsrelating to the taxable transfers, etc. of assets or specified taxable purchases
Former Consumption Tax Act2019 Former Consumption Tax Act
of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
on or after the Effective Dateon or after the Partial Effective Date
New Consumption Tax Act2019 New Consumption Tax Act
of the Supplementary Provisionsbefore the Effective Dateduring the period from the Effective Date to the day preceding the Partial Effective Date
andand specified taxable purchases, and

附則第三条、第十一条及び第十二条の規定は一部施行日前に国内において行った課税資産の譲渡等につき一部施行日以後に元年新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合又は元年新消費税法第三十九条第一項に規定する領収をすることができなくなった場合について、附則第五条第一項から第五項まで及び第七条第一項の規定は一部施行日前の契約に基づき一部施行日以後に国内において課税資産の譲渡等及び特定課税仕入れ(消費税法第五条第一項に規定する特定課税仕入れをいう。以下この条及び附則第十六条の三において同じ。)を行う場合について、附則第八条第一項及び第三項並びに第十四条第一項、第三項及び第四項の規定は消費税法第十八条第一項の個人事業者又は同法第六十条第二項の規定の適用を受ける国若しくは地方公共団体若しくは同条第三項の規定の適用を受ける法人が一部施行日前に行った課税資産の譲渡等又は課税仕入れの対価の計上の時期が一部施行日以後となる場合について、附則第九条の規定は一部施行日前に国内において行った課税仕入れにつき一部施行日以後に元年新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合について、附則第十条の規定は一部施行日前に行った課税仕入れに係る棚卸資産又は保税地域から引き取った課税貨物で棚卸資産に該当するものを一部施行日以後有している場合について、附則第十三条第二項の規定は一部施行日以後に終了する課税期間(みなし課税期間にあっては、その末日が一部施行日以後である当該みなし課税期間)においての規定による改正前のに規定する税率が適用される課税資産の譲渡等及び特定課税仕入れが行われた場合における同項に規定する申告書について、それぞれ準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

施行日前施行日からに定める日(以下までにおいて「一部施行日」という。)の前日までの間
をいうをいい、平成二十七年十月一日以後に行った課税資産の譲渡等については、に規定する特定資産の譲渡等に該当するものを除く
新消費税法の規定による改正後の消費税法(以下までにおいて「元年新消費税法」という。)
施行日前施行日から一部施行日の前日までの間
施行日以後一部施行日以後
旧消費税法元年旧消費税法
をいう。をいう。)(以下において「特定継続供給役務」という。
施行日一部施行日
定める課税資産の譲渡等定める課税資産の譲渡等並びに特定継続供給役務で一部施行日前から継続して提供を受けているものその他の政令で定める特定課税仕入れ(消費税法第五条第一項に規定する特定課税仕入れをいう。以下までにおいて同じ。)
平成二十六年四月三十日令和元年十月三十一日
支払を受ける権利支払を受ける権利又は支払義務
係る課税資産の譲渡等係る課税資産の譲渡等又は特定課税仕入れ
旧消費税法元年旧消費税法
平成八年十月一日平成二十五年十月一日
平成二十五年十月一日平成三十一年四月一日
指定日三十一年指定日
施行日一部施行日
旧消費税法元年旧消費税法
及び平成八年十月一日から指定日平成二十五年十月一日から三十一年指定日
施行日一部施行日
旧消費税法元年旧消費税法
、指定日、三十一年指定日
指定日三十一年指定日
施行日一部施行日
旧消費税法元年旧消費税法
施行日前施行日から一部施行日の前日までの間
につき又は特定課税仕入れにつき
が施行日以後又は当該特定課税仕入れに係る費用の額を支出した日が一部施行日以後
に係る消費税又は特定課税仕入れに係る消費税
旧消費税法元年旧消費税法
及び施行日前施行日から一部施行日の前日までの間
施行日以後一部施行日以後
新消費税法元年新消費税法
、及び新消費税法元年新消費税法
施行日前施行日から一部施行日の前日までの間
施行日以後一部施行日以後
施行日一部施行日
規定する税率規定する税率又はの規定によりに規定する税率
課税資産の譲渡等課税資産の譲渡等又は特定課税仕入れ
課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、及び中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額特定課税仕入れに係る」とあるのは、「特定課税仕入れに係る税率の異なるごとに区分した
施行日前施行日から一部施行日の前日までの間
につき又は特定課税仕入れにつき
が施行日以後又は当該特定課税仕入れの費用の支払をすべき会計年度の末日が一部施行日以後
に係る又は特定課税仕入れに係る
旧消費税法元年旧消費税法
施行日前施行日から一部施行日の前日までの間
施行日以後一部施行日以後
新消費税法元年新消費税法
施行日前施行日から一部施行日の前日までの間
及び及び特定課税仕入れ並びに

The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the application of Article 38, paragraph (1), Article 38-2, paragraph (1) and of the 2019 New Consumption Tax Act to taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph (referred to as the "transitional measure provisions" in this paragraph), apply (referred to as "transfers, etc. under the transitional measures" in this paragraph), or to specified taxable purchases to which the transitional measure provisions apply (referred to as "specified taxable purchases under the transitional measures" in this paragraph); the provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the application of Article 30, paragraph (1), Article 32, paragraph (1) and of the 2019 New Consumption Tax Act in the case where a business operator takes a transfer of or borrows assets relating to transfers, etc. under the transitional measures from a business operator to which the transitional measure provisions applied, or receives provision of services relating to such transfers, etc. under the transitional measures, or in the case where a business operator makes specified taxable purchases under the transitional measures; and the provisions of Article 5, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator makes transfers, etc. under the transitional measures (limited to those to which the provisions of paragraph (3) or the main clause of paragraph (4) of that Article, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.

of the Supplementary Provisionsrelating to taxable transfers, etc. of assetsrelating to taxable transfers, etc. of assets or specified taxable purchases
New Consumption Tax Act2019 New Consumption Tax Act
and, and
8/10010/100
5/1008/100
6.3/1087.8/110
4/105", and6.3/108", and in of the 2019 New Consumption Tax Act, the phrase "7.8/100" is deemed to be replaced with "6.3/100", and
4/105"6.3/108"
of the Supplementary Provisions"又は" (or)"若しくは" (or, joining a smaller group of alternatives)
the case under the New Consumption Tax Actthe case, or the case where specified taxable purchases to which the provisions of applied are made, under the 2019 New Consumption Tax Act
those provisions, the phrase "6.3/108" is deemed to be replaced with "4/105 and of the 2019 New Consumption Tax Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108", the phrase "7.8/100" is deemed to be replaced with "6.3/100", and in of the 2019 New Consumption Tax Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108

附則第五条第六項の規定は前項において読み替えて準用する同条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(以下この項において「経過措置規定」という。)の適用を受ける課税資産の譲渡等(以下この項において「経過措置譲渡等」という。)又は経過措置規定の適用を受ける特定課税仕入れ(以下この項において「経過措置特定課税仕入れ」という。)に係る元年新消費税法第三十八条第一項、第三十八条の二第一項及び第三十九条第一項の規定の適用について、附則第五条第七項の規定は事業者が経過措置規定の適用を受けた事業者から経過措置譲渡等に係る資産を譲り受け、若しくは借り受け、若しくは当該経過措置譲渡等に係る役務の提供を受けた場合又は経過措置特定課税仕入れを行った場合における元年新消費税法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用について、附則第五条第八項の規定は事業者が経過措置譲渡等(前項において読み替えて準用する同条第三項又は第四項本文の規定の適用を受けるものに限る。)を行った場合について、それぞれ準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

に係る又は特定課税仕入れに係る
新消費税法元年新消費税法
及び、及び
百分の八百分の十
百分の五百分の八
百八分の六・三百十分の七・八
百五分の四」と、百八分の六・三」と、元年新消費税法第三十八条の二第一項中「百分の七・八」とあるのは「百分の六・三」と、
百五分の四」とする百八分の六・三」とする
、又は、若しくは
場合における新消費税法場合又はの規定の適用を受けた特定課税仕入れを行った場合における元年新消費税法
これらの規定中「百八分の六・三」とあるのは、「百五分の四元年新消費税法第三十条第一項及び第三十二条第一項第一号中「百十分の七・八」とあるのは「百八分の六・三」と、「百分の七・八」とあるのは「百分の六・三」と、元年新消費税法第三十六条第一項中「百十分の七・八」とあるのは「百八分の六・三

The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where the provisions of Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), apply; the provisions of Article 5, paragraph (7) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where delivery is received, from a business operator to which the provisions of Article 7, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), applied, of the subject matter to which the provisions of that paragraph applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph applied); and the provisions of Article 7, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where delivery is made of the subject matter to which the provisions of paragraph (1) of that Article, as applied mutatis mutandis with terms replaced in paragraph (1), apply, respectively.

前項において読み替えて準用する附則第五条第六項の規定は第一項において読み替えて準用する附則第七条第一項、第八条第一項及び第十四条第一項の規定の適用を受ける場合について、前項において読み替えて準用する附則第五条第七項の規定は第一項において読み替えて準用する附則第七条第一項の規定の適用を受けた事業者から同項の規定の適用を受けた目的物の引渡しを受けた場合(当該引渡しを受けた目的物に係る対価の額のうち同項の規定の適用を受けた金額に係る部分に限る。)について、附則第七条第四項の規定は第一項において読み替えて準用する同条第一項の規定の適用を受けた目的物の引渡しを行った場合について、それぞれ準用する。

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