Supplementary Provisions, Article 5Transitional Measures Concerning Tax Rates, etc. for Passenger Fares, etc.
第五条（旅客運賃等の税率等に関する経過措置）
In the case where a business operator has received before the Effective Date consideration specified by Cabinet Order for a taxable transfer, etc. of assets to an unspecified and large number of persons, such as passenger fares and admission fees to places where movies or plays are shown, if the business operator makes the taxable transfer, etc. of assets for which that consideration was received on or after the Effective Date, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) applies to the consumption tax on that taxable transfer, etc. of assets.
The tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on a taxable transfer, etc. of assets relating to the fee so determined (for a taxable transfer, etc. of assets by specified continuous supply, limited to the part of the fee so determined that corresponds to the part specified by Cabinet Order) for the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract promising to supply or provide them continuously and that it has been supplying or providing continuously since before the Effective Date, or for any other taxable transfer, etc. of assets specified by Cabinet Order, for which the right to receive payment of the fee is determined during the period from the Effective Date to April 30, 2014 (for a taxable transfer, etc. of assets for which the day on which the right to receive payment of the fee is first determined on or after the Effective Date is after April 30, 2014 (hereinafter in this paragraph referred to as a "taxable transfer, etc. of assets by specified continuous supply"), the part of what has been so determined that is specified by Cabinet Order).
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）第二条第三号に規定する電気通信役務をいう。）で施行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施行日から平成二十六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（施行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。
Where a business operator makes, on or after the Effective Date, a taxable transfer, etc. of assets under a contract for the undertaking of construction work (including manufacturing) concluded during the period from October 1, 1996 until the day before October 1, 2013 (that October 1, 2013 is hereinafter referred to as the "designated day" in this paragraph through paragraph (5) and in Article 7, paragraph (1) of the Supplementary Provisions) (including a contract specified by Cabinet Order as similar thereto), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the designated day, limited to the part equivalent to the amount of consideration before the increase).
In the case where a business operator, under a contract relating to the lending of assets concluded during the period from October 1, 1996 until the day before the designated day, has been engaged in the lending of assets under that contract continuously from before the Effective Date through on or after the Effective Date, if the terms of that contract satisfy the requirements set forth in items (i) and (ii), or items (i) and (iii), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that lending of assets made on or after the Effective Date; provided, however, that this does not apply to that lending of assets after the change if the amount of consideration for that lending of assets is changed on or after the designated day.
the period of the lending of assets under that 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 allowing the business operator to request a change in that 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。
there is no provision allowing either or both of the parties to give notice of termination at any time during the contract period, and the terms of the contract concerning 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。
Where a business operator provides services on or after the Effective Date under a contract relating to the provision of services concluded during the period from October 1, 1996 until the day before the designated day, being a contract that by its nature does not allow the time of provision of the services to be determined in advance 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 that contract satisfy the following requirements, the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that provision of services; provided, however, that this does not apply if the amount of consideration for that provision of services is changed on or after the designated day.
the amount of consideration for the provision of services under that 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 allowing the business operator to request a change in that 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 regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph apply, in Article 38, paragraph (1) of the New Consumption Tax Act, the phrase "8/100" is deemed to be replaced with "5/100" and the phrase "6.3/108" with "4/105", and in Article 39, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" is deemed to be replaced with "4/105".
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及び第三十九条第一項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「百分の八」とあるのは「百分の五」と、「百八分の六・三」とあるのは「百五分の四」と、新消費税法第三十九条第一項中「百八分の六・三」とあるのは「百五分の四」とする。
In the case where a business operator takes a transfer of, or borrows, assets relating to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) apply, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" in those provisions is deemed to be replaced with "4/105".
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、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は、これらの規定中「百八分の六・三」とあるのは、「百五分の四」とする。
Where a business operator has made a taxable transfer, etc. of assets to which the provisions of paragraph (3) or the main clause of paragraph (4) apply, it is to notify the counterparty in writing that the taxable transfer, etc. of assets was subject to those provisions.