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Supplementary Provisions, Article 6

第六条

Where a business operator under Article 72-88, paragraph (1) of the New Act files a return under Article 72-88, paragraph (1) of the New Act for a taxable period ending on or after the application date (meaning a taxable period prescribed in Article 72-78, paragraph (3) of the New Act; the same applies hereinafter in this Article), and the amount that is the basis for calculating the amount of consumption tax prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is a remainder after deducting the amount set forth in item (ii) from the amount set forth in item (i), Article 72-88, paragraph (1) of the New Act is applied by treating that remainder as the amount of consumption tax prescribed in Article 72-88, paragraph (1) of the New Act for that taxable period.

新法第七十二条の八十八第一項の事業者が、適用日以後に終了する課税期間(新法第七十二条の七十八第三項に規定する課税期間をいう。以下この条において同じ。)に係る新法第七十二条の八十八第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一号に掲げる金額から第二号に掲げる金額を控除して残額があるときは、当該残額を当該課税期間に係る新法第七十二条の八十八第一項に規定する消費税額として同項の規定を適用する。

the total amount of consumption tax relating to taxable transfers, etc. of assets made by that business operator during that taxable period (excluding taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article);

当該課税期間中に当該事業者が行った課税資産の譲渡等(前条第二項に規定する経過措置対象課税資産の譲渡等を除く。)に係る消費税額の合計額

the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (c) of the Consumption Tax Act that, where Chapter III of the Consumption Tax Act is applied to taxable purchases made by that business operator during that taxable period or taxable goods taken out of a bonded area during that taxable period (excluding taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article), are to be deducted pursuant to the provisions of that Chapter from the amount of consumption tax set forth in Article 45, paragraph (1), item (ii) of the Consumption Tax Act for that taxable period (where that taxable period begins before the application date and of the Former Consumption Tax Act, which remains in force pursuant to , applies, the total of that total and the amount calculated by dividing by 12 the amount of consumption tax equivalent to the marginal deduction tax amount prescribed in of the Former Consumption Tax Act, calculated by applying of the Former Consumption Tax Act, and multiplying the result by the number of months from the application date to the last day of that taxable period (where a fraction of less than one month arises in that number of months, it is treated as one month)).

当該課税期間中に当該事業者が行った課税仕入れ又は当該課税期間中に保税地域から引き取った課税貨物(前条第三項に規定する経過措置対象課税仕入れ等を除く。)につき、消費税法第三章の規定を適用した場合に同章の規定により当該課税期間の同法第四十五条第一項第二号に掲げる消費税額から控除されるべき同項第三号イからハまでに掲げる消費税額の合計額(当該課税期間が適用日前に開始する場合で、の規定によりなお効力を有することとされるの規定の適用があるときは、当該合計額との規定を適用して算出されるに規定する限界控除税額に相当する消費税額を十二で除し、これに適用日から当該課税期間の末日までの月数(当該月数に一月未満の端数を生じたときは、これを一月とする。)を乗じて計算した金額との合計額)

Where a business operator under Article 72-88, paragraph (1) of the New Act files a return under that paragraph for a taxable period ending on or after the application date, and the amount that is the basis for calculating the amount of consumption tax prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is an amount that could not be fully deducted when the amount set forth in item (ii) of the preceding paragraph is deducted from the amount set forth in item (i) of that paragraph, Article 72-88, paragraph (2) of the New Act is applied by deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the New Act and the amount that could not be fully deducted to be the shortfall prescribed in that paragraph.

新法第七十二条の八十八第一項の事業者が、適用日以後に終了する課税期間に係る同項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する消費税額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、前項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかった金額があるときは、当該事業者を新法第七十二条の八十八第二項に規定する事業者と、当該控除しきれなかった金額を同項に規定する不足額とみなして、同項の規定を適用する。

Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person obliged to submit a return relating to consumption tax pursuant to Article 45, paragraph (1) of the Consumption Tax Act) files a return under Article 72-88, paragraph (2) of the New Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is an amount that could not be fully deducted when the amount set forth in paragraph (1), item (ii) is deducted from the amount set forth in paragraph (1), item (i), Article 72-88, paragraph (2) of the New Act is applied by treating the amount that could not be fully deducted as the shortfall prescribed in Article 72-88, paragraph (2) of the New Act for that taxable period.

新法第七十二条の八十八第二項の事業者(消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。)が、適用日以後に終了する課税期間に係る新法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第一号に掲げる金額から同項第二号に掲げる金額を控除して控除しきれなかった金額があるときは、当該控除しきれなかった金額を当該課税期間に係る新法第七十二条の八十八第二項に規定する不足額として同項の規定を適用する。

Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person obliged to submit a return relating to consumption tax pursuant to Article 45, paragraph (1) of the Consumption Tax Act) files a return under Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and there is a remainder after deducting the amount set forth in paragraph (1), item (ii) from the amount set forth in paragraph (1), item (i), Article 72-88, paragraph (1) of the New Act is applied by deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the New Act. In this case, in Article 72-88, paragraph (1) of the New Act, "that amount of consumption tax" is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 6, paragraph (1), item (ii) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 111 of 1994) from the amount set forth in item (i) of that paragraph".

新法第七十二条の八十八第二項の事業者(消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある者に限る。)が、適用日以後に終了する課税期間に係る消費税法第四十五条第一項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第二項に規定する経過措置対象課税資産の譲渡等又は同条第三項に規定する経過措置対象課税仕入れ等に係る消費税額が含まれ、かつ、第一項第一号に掲げる金額から同項第二号に掲げる金額を控除して残額があるときは、当該事業者を新法第七十二条の八十八第一項に規定する事業者とみなして、同項の規定を適用する。この場合において、同項中「当該消費税額」とあるのは、「地方税法等の一部を改正する法律(平成六年法律第百十一号)附則第六条第一項第一号に掲げる金額から同項第二号に掲げる金額を控除した残額」とする。

Where a business operator under Article 72-88, paragraph (2) of the New Act (limited to a person who intends to submit a consumption tax return pursuant to Article 46, paragraph (1) of the Consumption Tax Act) files a return under Article 72-88, paragraph (2) of the New Act for a taxable period ending on or after the application date, and the amount that is the basis for calculating the shortfall prescribed in that paragraph for that taxable period includes the amount of consumption tax relating to taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article, Article 72-88, paragraph (2) of the New Act is applied by treating the amount set forth in paragraph (1), item (ii) as the shortfall prescribed in Article 72-88, paragraph (2) of the New Act for that taxable period.

新法第七十二条の八十八第二項の事業者(消費税法第四十六条第一項の規定により消費税の申告書を提出しようとする者に限る。)が、適用日以後に終了する課税期間に係る新法第七十二条の八十八第二項の規定による申告書を提出する場合において、当該課税期間に係る同項に規定する不足額の計算の基礎となる金額に前条第三項に規定する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、第一項第二号に掲げる金額を当該課税期間に係る新法第七十二条の八十八第二項に規定する不足額として同項の規定を適用する。

In addition to what is provided for in the preceding paragraphs, the technical replacement of terms necessary for the application of the provisions of Chapter II, Section 3 and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act where those provisions apply, and other necessary matters, are specified by Cabinet Order.

前各項に定めるもののほか、これらの規定の適用がある場合における新法第二章第三節及びの規定の適用に関し必要な技術的読替えその他必要な事項は、政令で定める。

Supplementary Provisions, Article 7

第七条

The amount that a prefecture that has received payment from the State pursuant to the first sentence of Article 9-6, paragraph (3) of the Supplementary Provisions of the New Act is to pay to another prefecture pursuant to the second sentence of that paragraph is, for the time being, deemed to be the same as the amount that the prefecture is to receive in payment from the other prefecture.

新法附則第九条の六第三項前段の規定により国から払込みを受けた道府県が同項後段の規定により他の道府県に支払うべき金額は、当分の間、当該道府県が当該他の道府県から支払を受けるべき金額と同額とみなす。

Supplementary Provisions, Article 8

第八条

Expenses specified by Cabinet Order that are required in fiscal year 1996 for the development of computer-based information processing systems and other preparations accompanying the State's carrying out of the assessment and collection, etc. of the cargo levy and transfer levy of local consumption tax together with the assessment and collection, etc. of consumption tax pursuant to the provisions of Chapter II, Section 3, Subsection 3 of the New Act and Articles 9-4 through 9-16 of the Supplementary Provisions of the New Act are to be borne by the prefectures as provided by Cabinet Order.

新法第二章第三節第三款及びの規定により国が地方消費税の貨物割及び譲渡割の賦課徴収等を消費税の賦課徴収等と併せて行うことに伴い、平成八年度において必要となる電子計算機による情報処理システムの整備その他の準備に要する経費で政令で定めるものについては、政令で定めるところにより、道府県が負担する。

Supplementary Provisions, Article 9

第九条

In addition to what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, delinquency charges on local consumption tax, delinquent tax collection procedures and other matters necessary concerning the provisions of Chapter II, Section 3 of the New Act are to be provided for by a separate Act.

附則第三条から前条までに定めるもののほか、地方消費税に係る延滞金、滞納処分その他新法第二章第三節の規定に関し必要な事項は、別に法律で定める。

Supplementary Provisions, Article 10Transitional Measures Concerning Municipal Inhabitant Tax

第十条(市町村民税に関する経過措置)

Except as otherwise specially provided, the provisions of the New Act relating to individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1995, and with regard to individual municipal 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、新法の規定中個人の市町村民税に関する部分は、平成七年度以後の年度分の個人の市町村民税について適用し、平成六年度分までの個人の市町村民税については、なお従前の例による。

With regard to the application of Article 314-2, paragraph (1), item (x)-2 of the New Act, for individual municipal 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".

新法第三百十四条の二第一項第十号の二の規定の適用については、平成七年度分の個人の市町村民税に限り、同号中「七十六万円」とあるのは「七十万円」と、同号イ(1)中「十万円」とあるのは「五万円」と、同号イ(2)中「十万円」とあるのは「五万円」と、「三十三万円」とあるのは「三十万円」と、同号ロ(1)中「四十五万円」とあるのは「四十万円」と、同号ロ(2)中「四十五万円」とあるのは「四十万円」と、「七十五万円」とあるのは「六十五万円」と、「三十八万円から」とあるのは「三十二万円から」と、同号ロ(3)中「七十五万円」とあるのは「六十五万円」と、「三万円」とあるのは「五万円」とする。

The provisions of Article 328-3 and Appended Table 2 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 328 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.

新法第三百二十八条の三及びの規定は、平成七年一月一日以後に支払うべき退職手当等(新法第三百二十八条に規定する退職手当等をいう。以下この項において同じ。)に係る所得割について適用し、同日前に支払うべき退職手当等に係る所得割については、なお従前の例による。

The provisions of Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the New Act apply to individual municipal inhabitant tax for fiscal years beginning with fiscal year 1996, and with regard to individual municipal inhabitant tax for fiscal years up to and including fiscal year 1995, the provisions then in force continue to govern.

新法第二百九十二条第一項第七号及び第八号並びに第三百十三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市町村民税について適用し、平成七年度分までの個人の市町村民税については、なお従前の例による。

Supplementary Provisions, Article 11Delegation to Cabinet Order

第十一条(政令への委任)

In addition to what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures and other matters necessary in connection with the enforcement of this Act are specified by Cabinet Order.

附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置その他必要な事項は、政令で定める。

Supplementary Provisions, Article 12Review

第十二条(検討)

The rate of local consumption tax is to be reviewed, taking comprehensively into account the perspective of securing financial resources for expenses required for social welfare, etc., the state of progress of administrative and fiscal reform of localities, the state of rationalization of taxation relating to tax exemptions and other special measures, the state of local finance, etc., and if it is found necessary, required measures are to be taken by September 30, 1996.

地方消費税の税率については、社会福祉等に要する費用の財源を確保する観点、地方の行財政改革の推進状況、非課税等特別措置等に係る課税の適正化の状況、地方財政の状況等を総合的に勘案して検討を加え、必要があると認めるときは、平成八年九月三十日までに所要の措置を講ずるものとする。

Supplementary Provisions, Article 13Abolition of the Consumption Transfer Tax Act

第十三条(消費譲与税法の廃止)

is abolished.

は、廃止する。

Supplementary Provisions, Article 14Transitional Measures Accompanying the Abolition of the Consumption Transfer Tax Act

第十四条(消費譲与税法の廃止に伴う経過措置)

An amount equivalent to one-fifth of the revenue from consumption tax for fiscal year 1996 relating to collections made between March 1997 and May 1997 is to be transferred in July 1997, as an amount equivalent to the consumption transfer tax prior to abolition, in accordance with the rules of , , and prior to abolition.

平成九年三月から同年五月までの間の収納に係る平成八年度の消費税の収入額の五分の一に相当する額は、廃止前の消費譲与税に相当する額として、廃止前の、、及びの規定の例により、平成九年七月に譲与するものとする。

In addition to what is provided for in the preceding paragraph, matters necessary for the application of that paragraph, including the handling of fractional amounts in calculating the amounts to be transferred to each prefecture and municipality, are specified by Order of the Ministry of Home Affairs.

前項に定めるもののほか、各都道府県及び市町村に対して譲与すべき額の計算における端数金額の処理その他同項の規定の適用に関し必要な事項は、自治省令で定める。

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