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)
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)