Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Articles 50-4 and 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 1, the provisions of Articles 2 and 4, the provisions of paragraph (3) of the following Article, Article 9, Article 10, paragraph (3) and Article 12 of the Supplementary Provisions, and the provisions of Article 19 of the Supplementary Provisions (limited to the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act): January 1, 1995
the provisions amending Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i), Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the Local Tax Act in Article 1, and the provisions of paragraph (4) of the following Article, Article 8 and Article 10, paragraph (4) of the Supplementary Provisions: April 1, 1996
the provisions concerning local consumption tax among the amending provisions in Article 1, the provisions of Article 3, the provisions of Articles 3 through 7 and Articles 13 through 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (limited to the provisions amending Article 4-3, paragraph (1) and Article 5, paragraph (1), item (v) of the Local Government Finance Act), the provisions of Article 18 of the Supplementary Provisions, the provisions of Article 19 of the Supplementary Provisions (excluding the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act), and the provisions of Articles 20 through 33 of the Supplementary Provisions: April 1, 1997
第一条中地方消費税に関する改正規定及び第三条の規定並びに附則第三条から第七条まで及び第十三条から第十六条までの規定、附則第十七条の規定(地方財政法第四条の三第一項及び第五条第一項第五号の改正規定に限る。)、附則第十八条の規定、附則第十九条の規定(地方交付税法附則第四条の改正規定を除く。)並びに附則第二十条から第三十三条までの規定 平成九年四月一日
Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax
第二条(道府県民税に関する経過措置)
Except as otherwise specially provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1994, the provisions then in force continue to govern.
別段の定めがあるものを除き、第一条の規定による改正後の地方税法(以下「新法」という。)の規定中個人の道府県民税に関する部分は、平成七年度以後の年度分の個人の道府県民税について適用し、平成六年度分までの個人の道府県民税については、なお従前の例による。
With regard to the application of Article 34, paragraph (1), item (x)-2 of the New Act, for individual prefectural inhabitant tax for fiscal year 1995 only, in that item, "760,000 yen" is deemed to be replaced with "700,000 yen"; in item (x)-2, (a)(1) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen"; in item (x)-2, (a)(2) of that paragraph, "100,000 yen" is deemed to be replaced with "50,000 yen" and "330,000 yen" is deemed to be replaced with "300,000 yen"; in item (x)-2, (b)(1) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen"; in item (x)-2, (b)(2) of that paragraph, "450,000 yen" is deemed to be replaced with "400,000 yen", "750,000 yen" is deemed to be replaced with "650,000 yen", and "from 380,000 yen" is deemed to be replaced with "from 320,000 yen"; and in item (x)-2, (b)(3) of that paragraph, "750,000 yen" is deemed to be replaced with "650,000 yen" and "30,000 yen" is deemed to be replaced with "50,000 yen".
The provisions of Article 50-4 and Appended Table 1 of the New Act apply to the income levy on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 50-2 of the New Act; the same applies hereinafter in this paragraph) to be paid on or after January 1, 1995, and with regard to the income levy on severance pay or other such compensation to be paid before that date, the provisions then in force continue to govern.
The provisions of Article 23, paragraph (1), items (vii) and (viii) and Article 32, paragraph (4), item (i) of the New Act apply to individual prefectural inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual prefectural inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.
新法第二十三条第一項第七号及び第八号並びに第三十二条第四項第一号の規定は、平成八年度以後の年度分の個人の道府県民税について適用し、平成七年度分までの個人の道府県民税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Local Consumption Tax, etc.
第三条(地方消費税に関する経過措置等)
Except as otherwise specially provided, the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act apply to local consumption tax relating to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies in Articles 5 and 6) made by business operators on or after April 1, 1997 (hereinafter referred to as the "application date" in the Supplementary Provisions through Article 6) and to taxable goods taken out of a bonded area on or after the application date (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in Articles 5 and 6).
Supplementary Provisions, Article 4
第四条
The provisions of Article 72-87 of the New Act (including the case where applied with the replacement of terms in the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the New Act) apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the Consumption Tax Act begins on or after the application date.
新法第七十二条の八十七(新法附則第九条の五後段及び第九条の六第一項後段において読み替えて適用する場合を含む。)の規定は、消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用する。
Supplementary Provisions, Article 5
第五条
A business operator under Article 72-87 of the New Act may, only where Article 43, paragraph (1) of the Consumption Tax Act applies, if the amount that is the basis for calculating the amount set forth in item (iv) of that paragraph includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures or taxable purchases, etc. subject to transitional measures, file the return by treating the interim return period prescribed in Article 43, paragraph (1) of the Consumption Tax Act relating to the return under Article 72-87 of the New Act as one taxable period, and treating the amount calculated by applying paragraph (1) of the following Article as the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act prescribed in the provisions of each paragraph of Article 72-87 of the New Act relating to that interim return period.
新法第七十二条の八十七の事業者は、消費税法第四十三条第一項の規定が適用される場合に限り、同項第四号に掲げる金額の計算の基礎となる金額に経過措置対象課税資産の譲渡等又は経過措置対象課税仕入れ等に係る消費税額が含まれているときは、新法第七十二条の八十七の規定による申告書に係る同項に規定する中間申告対象期間を一の課税期間とみなして次条第一項の規定を適用して算出した金額を当該中間申告対象期間に係る新法第七十二条の八十七各項の規定に規定する消費税法第四十三条第一項第四号に掲げる金額として、当該申告書を提出することができる。
The taxable transfers, etc. of assets subject to transitional measures under the preceding paragraph means taxable transfers, etc. of assets to which, pursuant to the provisions of Article 7, Articles 10 through 14, Article 22 or Article 24 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Consumption Tax Act (Act No. 109 of 1994; hereinafter referred to as the "Income Tax Act Amendment Act" in this Article and the following Article), the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 3 of the Income Tax Act Amendment Act (referred to as the "Former Consumption Tax Act" in the following Article) applies.
The taxable purchases, etc. subject to transitional measures under paragraph (1) means the following:
第一項の経過措置対象課税仕入れ等とは、次に掲げるものをいう。
a taxable purchase made by a business operator before the application date (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this paragraph and in paragraph (1), item (ii) of the following Article);
適用日前に事業者が行った課税仕入れ(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。以下この項及び次条第一項第二号において同じ。)
taxable goods taken out of a bonded area by a business operator before the application date;
a taxable purchase to which Article 10, paragraph (7) of the Supplementary Provisions of the Income Tax Act Amendment Act (including the case where applied mutatis mutandis pursuant to Article 13, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act) applies;
所得税法等改正法附則第十条第七項(所得税法等改正法附則第十三条第三項において準用する場合を含む。)の規定の適用を受ける課税仕入れ
a taxable transfer, etc. of assets to which Article 18 or Article 19 of the Supplementary Provisions of the Income Tax Act Amendment Act applies;
所得税法等改正法附則第十八条又は第十九条の規定の適用を受ける課税資産の譲渡等
in addition to those set forth in the preceding items, taxable purchases, etc. to which the Supplementary Provisions of the Income Tax Act Amendment Act apply that are specified by Cabinet Order.
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 111 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation (退職手当等) as defined in Article 50-2 of the Local Tax Act as amended by Article 1 of Act No. 111 of 1994; amended Article 50-4 and Appended Table 1 apply to the income levy (所得割) on such pay due on or after 1 January 1995.
Defined inSupplementary Provisions, Article 2, paragraph (3)· applies only in this paragraph
taxable goodsmachine translation
「課税貨物」
Taxable goods (課税貨物) as defined in Article 2, paragraph 1, item 11 of the Consumption Tax Act: foreign goods taken out of a bonded area (保税地域), other than letters and goods exempt from consumption tax under Article 6, paragraph 2 of that Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 5 and 6
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A taxable transfer of assets, etc. as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act; the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to those a business makes on or after 1 April 1997.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 5 and 6
application datemachine translation
「適用日」
1 April 1997, the date from which the local consumption tax (地方消費税) provisions of the Local Tax Act as amended by Act No. 111 of 1994 apply to taxable transfers of assets, etc. (課税資産の譲渡等) and to taxable goods taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 to 6
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 5, paragraph (2)· applies only in this article and in Supplementary Provisions, Article 6
Former Consumption Tax Actmachine translation
「旧消費税法」
In Articles 5 and 6 of the supplementary provisions (附則) of Act No. 111 of 1994, the Consumption Tax Act as it stood before Article 3 of Act No. 109 of 1994, which amended the Income Tax Act and the Consumption Tax Act, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 6
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase (課税仕入れ) as defined in Article 2, paragraph 1, item 12 of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them other than services paid for with salary, etc. (給与等), in the course of its business, where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), not counting transactions listed in Article 7, paragraph 1 of that Act and supplies exempt from consumption tax under Article 8, paragraph 1 of that Act or another law or treaty.
Defined inSupplementary Provisions, Article 5, paragraph (3), item (i)· applies only in this paragraph and in Supplementary Provisions, Article 6, paragraph (1), item (ii)