Supplementary Provisions, Article 50Transitional Measures Concerning Issuance of Qualified Invoices, etc.
第五十条（適格請求書等の交付に関する経過措置）
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act apply to taxable transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date.
この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第一項の規定は、五年施行日以後に国内において事業者が行う課税資産の譲渡等について適用する。
Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2023 Effective Date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the 2018 Amendment Act and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect; the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to the taxable transfers, etc. of assets of the portion of that lease transfer that is deemed to have been made on or after the 2023 Effective Date.
事業者が、五年施行日前に行った消費税法第十六条第一項に規定するリース譲渡（三十年改正法第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で五年施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち五年施行日以後に行ったものとみなされる部分の課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.
消費税法第十八条第一項の個人事業者が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価の額を収入した日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.
消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act made with respect to taxable transfers, etc. of assets to which the provisions of Article 57-4, paragraph (1) of that Act have been applied.
この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第三項の規定は、同条第一項の規定の適用を受けた課税資産の譲渡等につき行った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について適用する。
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of Article 57-4 of the New Consumption Tax Act to taxable transfers, etc. of assets to which the special provisions on the time of transfer, etc. of assets apply are specified by Cabinet Order.
前各項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に係る新消費税法第五十七条の四の規定の適用に関し必要な事項は、政令で定める。