Supplementary Provisions, Article 171Measures for the Smooth Introduction and Operation, etc. of the Reduced Tax Rate System for Consumption Tax
第百七十一条（消費税の軽減税率制度の円滑な導入・運用等に向けた措置）
In introducing the reduced tax rate system for consumption tax, the government is to put in place the system necessary for making thorough preparations so that no confusion arises, to make the reduced tax rate system for consumption tax widely known and respond to consultations concerning the preparations of business operators, and, while verifying the state of preparations of business operators and the state of the government's efforts, to take, as necessary, the measures necessary to contribute to the smooth introduction and operation of the reduced tax rate system for consumption tax.
政府は、消費税の軽減税率制度の導入に当たり混乱が生じないよう万全の準備を進めるために必要な体制を整備し、消費税の軽減税率制度の周知及び事業者の準備に係る相談対応を行うとともに、事業者の準備状況及び政府における取組の状況を検証しつつ、必要に応じて、消費税の軽減税率制度の円滑な導入及び運用に資するための必要な措置を講ずるものとする。
From the viewpoint of ensuring the smooth operation of the reduced tax rate system for consumption tax and proper taxation, the government is to, while promoting the advancement of the management of small and medium-sized business operators, verify, targeting a period within three years after the introduction of the reduced tax rate system for consumption tax, the state of preparations of business operators for the introduction of the qualified invoice, etc. preservation method and its possible impact on transactions between business operators, the impact of the introduction of the reduced tax rate system for consumption tax on the simplified taxation system, and the state of application of the transitional measures accompanying the introduction of the reduced tax rate system for consumption tax, and, where it finds it necessary, take legislative and other necessary measures based on the results.
政府は、消費税の軽減税率制度の円滑な運用及び適正な課税を確保する観点から、中小事業者の経営の高度化を促進しつつ、消費税の軽減税率制度の導入後三年以内を目途に、適格請求書等保存方式の導入に係る事業者の準備状況及び事業者取引への影響の可能性、消費税の軽減税率制度の導入による簡易課税制度への影響並びに消費税の軽減税率制度の導入に伴う経過措置の適用状況などを検証し、必要があると認めるときは、その結果に基づいて法制上の措置その他の必要な措置を講ずるものとする。