Supplementary Provisions, Article 44Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases of Residential Rental Buildings
第四十四条（居住用賃貸建物の仕入れに係る消費税額の控除に関する経過措置）
The provisions of Article 30, paragraph (10) of the New Consumption Tax Act apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46 of the Supplementary Provisions) pertaining to residential rental buildings (meaning residential rental buildings prescribed in that paragraph; the same applies hereinafter in this Article) made in Japan by a business operator on or after October 1, 2020, and to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies hereinafter in this Article) pertaining to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) pertaining to residential rental buildings that are taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 46, paragraph (2) of the Supplementary Provisions) on or after that day, and the provisions then in force continue to govern taxable purchases pertaining to residential rental buildings made in Japan by a business operator before that day and the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that were taken out of a bonded area before that day.
新消費税法第三十条第十項の規定は、令和二年十月一日以後に国内において事業者が行う居住用賃貸建物（同項に規定する居住用賃貸建物をいう。以下この条において同じ。）に係る課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下この条及び附則第四十六条において同じ。）及び同日以後に保税地域（消費税法第二条第一項第二号に規定する保税地域をいう。以下この条及び附則第四十六条第二項において同じ。）から引き取られる居住用賃貸建物に係る課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。以下この条及び附則第四十六条第二項において同じ。）に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った居住用賃貸建物に係る課税仕入れ及び同日前に保税地域から引き取った居住用賃貸建物に係る課税貨物に係る課税仕入れ等の税額については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 30, paragraph (10) of the New Consumption Tax Act do not apply to taxable purchases pertaining to residential rental buildings made in Japan by a business operator on or after October 1 of the same year based on a contract concluded by the business operator by March 31, 2020, or to the amount of tax on taxable purchases, etc. pertaining to taxable goods pertaining to residential rental buildings that are taken out of a bonded area on or after that day.