Supplementary Provisions, Article 10
第十条
Where a business operator prescribed in each paragraph of Article 72-87 of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act submits, for a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that ends on or after the Partial Effective Date, a return pursuant to the provisions of each paragraph of Article 72-87 of the 2019 New Local Tax Act as so replaced that states the amount set forth in Article 43, paragraph (1), item (iv) of that Act, and the amount on which the calculation of the amount set forth in that item is based includes the amount of consumption tax pertaining to a taxable transfer, etc. of assets subject to transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions, a taxable transfer, etc. of assets subject to the 2019 transitional measures, a taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, or a taxable purchase, etc. subject to the 2019 transitional measures, then, for the application of the provisions of each paragraph of Article 72-87 of the 2019 New Local Tax Act as so replaced to those business operators, the words and phrases set forth in the middle column of the following table in the provisions of that Article set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
| paragraph (1) | the amount set forth in Article 42, paragraph (1), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78 | the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012; hereinafter in this Article referred to as the "Local Tax Act Amendment Act") from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period |
| paragraph (2) | the amount set forth in Article 42, paragraph (4), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78 | the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period |
| paragraph (3) | the amount set forth in Article 42, paragraph (6), item (i) of the Consumption Tax Act (or, in the case of submitting a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78 | the remainder obtained by deducting the amount set forth in Article 11, paragraph (1), item (ii), (a) of the Supplementary Provisions of the Local Tax Act Amendment Act from the amount set forth in item (i), (a) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), the remainder obtained by deducting the amount set forth in item (ii), (b) of that paragraph from the amount set forth in item (i), (b) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), and the remainder obtained by deducting the amount set forth in item (ii), (c) of that paragraph from the amount set forth in item (i), (c) of that paragraph (or, where there is an amount that could not be fully deducted, that amount that could not be fully deducted), in the case where the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act is regarded as one taxable period, and the amount equivalent to the transfer levy amount calculated by applying the provisions of paragraph (1) of the following Article as applied with terms replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act Amendment Act, regarding the interim return target period prescribed in Article 43, paragraph (1) of the Consumption Tax Act as one taxable period |
元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項に規定する事業者が一部施行日以後に終了する消費税法第四十二条第一項、第四項又は第六項に規定する課税期間に係る元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項の規定による申告書で消費税法第四十三条第一項第四号に掲げる金額を記載したものを提出する場合において、同号に掲げる金額の計算の基礎となる金額に附則第四条第二項に規定する経過措置対象課税資産の譲渡等、元年経過措置対象課税資産の譲渡等、同条第三項に規定する経過措置対象課税仕入れ等又は元年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、これらの事業者に対する元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第一項 | 同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額 | 同法第四十三条第一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た場合における社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための地方税法及び地方交付税法の一部を改正する法律（平成二十四年法律第六十九号。以下この条において「地方税法等改正法」という。）附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一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地方税法等改正法附則第十一条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額 |
| 第二項 | 同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額 | 同法第四十三条第一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た場合における地方税法等改正法附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一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地方税法等改正法附則第十一条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額 |
| 第三項 | 同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合にあつては、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額 | 同法第四十三条第一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た場合における地方税法等改正法附則第十一条第一項第一号イに掲げる金額から同項第二号イに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、同項第一号ロに掲げる金額から同項第二号ロに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）及び同項第一号ハに掲げる金額から同項第二号ハに掲げる金額を控除した残額（控除しきれなかつた金額がある場合においては、当該控除しきれなかつた金額）、消費税法第四十三条第一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地方税法等改正法附則第十一条第一項の規定により読み替えて適用される次条第一項の規定を適用して算出した譲渡割額に相当する金額 |
The taxable transfer, etc. of assets subject to the 2019 transitional measures referred to in the preceding paragraph means a taxable transfer, etc. of assets and specified taxable purchase to which the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by Article 3 of the Consumption Tax Act Amendment Act (hereinafter in the following paragraph and paragraph (1) of the following Article referred to as the "2019 Former Consumption Tax Act") applies pursuant to the provisions of Article 15 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Article 5, paragraphs (1) through (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Cabinet Order under Article 14, paragraph (4) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the provisions of Article 16-2, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act.
The taxable purchase, etc. subject to the 2019 transitional measures referred to in paragraph (1) means the following:
第一項の元年経過措置対象課税仕入れ等とは、次に掲げるものをいう。
taxable purchases and specified taxable purchases made by a business operator during the period from the Effective Date to the day before the Partial Effective Date;
taxable goods taken by a business operator from a bonded area during the period from the Effective Date to the day before the Partial Effective Date;
taxable transfers, etc. of assets and specified taxable purchases to which the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) or Article 16-2, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act), or the provisions of Article 11 or Article 12 of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Consumption Tax Act Amendment Act, apply;
taxable purchases and specified taxable purchases to which the provisions of Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act as applied mutatis mutandis with replaced terms pursuant to Article 16, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 16, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) apply;
in addition to what is set forth in the preceding items, taxable transfers, etc. of assets and specified taxable purchases to which the tax rate prescribed in Article 29 of the 2019 Former Consumption Tax Act applies pursuant to the provisions of Cabinet Order under Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, and taxable purchases and specified taxable purchases pertaining to these that are specified by Cabinet Order.
In the case referred to in paragraph (1), where a business operator prescribed in each paragraph of Article 72-87 of the 2019 New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 and the second sentence of Article 9-6, paragraph (1) of the Supplementary Provisions of the 2019 New Local Tax Act is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this Article and the following Article referred to as the "2016 Income Tax Act, etc. Amendment Act") with regard to the computation of the total amount of tax on taxable purchases, etc. pertaining to the wholesale business and the retail business prescribed in that paragraph for the applicable period prescribed in that paragraph (hereinafter in paragraphs (6) and (7) of the following Article referred to as the "computation of tax on taxable purchases, etc. for the applicable period"), the provisions of each paragraph of Article 72-87 of the 2019 New Local Tax Act as so replaced apply to that business operator, notwithstanding the provisions of paragraph (1).
第一項の場合において、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項に規定する事業者が、所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この条及び次条において「平成二十八年所得税法等改正法」という。）附則第三十九条第一項に規定する適用対象期間における同項に規定する卸売業及び同項に規定する小売業に係る同項に規定する課税仕入れ等の税額の合計額の計算（次条第六項及び第七項において「適用対象期間における課税仕入れ等の税額の計算」という。）について平成二十八年所得税法等改正法附則第三十九条第一項の規定の適用を受けるときは、当該事業者に対しては、第一項の規定にかかわらず、元年新地方税法附則第九条の五後段及び第九条の六第一項後段の規定により読み替えられた元年新地方税法第七十二条の八十七各項の規定を適用する。
business operatormachine translation
「事業者」
A business operator as defined in Article 72-77, item 1 of the Local Tax Act, the term used for the local consumption tax (地方消費税).
Defined inSupplementary Provisions, Article 2, paragraph (1)
bonded areamachine translation
「保税地域」
A bonded area (保税地域) as defined in Article 2, paragraph 1, item 2 of the Consumption Tax Act, which points to Article 29 of the Customs Act (関税法): a designated bonded area, bonded warehouse, bonded factory, bonded exhibition site or integrated bonded area; taxable goods taken out of one on or after the date Act No. 69 of 2012 came into effect bear local consumption tax (地方消費税) under the Local Tax Act as that Act amended it.
Defined inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 69 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
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 2, paragraph (1)
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 Article 1 of Act No. 69 of 2012 apply to those a business makes on or after the day that Act comes into effect, and those made earlier stay under the former rules.
Defined inSupplementary Provisions, Article 2, paragraph (1)
Consumption Tax Act Amendment Actmachine translation
「消費税法改正法」
Short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 4, paragraph (2)
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 4, paragraph (3), item (i)
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inSupplementary Provisions, Article 5, paragraph (1)
specified taxable purchasemachine translation
「特定課税仕入れ」
In Article 5, paragraph 1 of the supplementary provisions (附則) of Act No. 69 of 2012, a specified taxable purchase as defined in Article 5, paragraph 1 of the Consumption Tax Act; the consumption tax on a business's taxable transfers and such purchases in a taxable period, other than on transfers that the transitional measures of Article 4, paragraph 2 of those supplementary provisions cover, is one of the amounts that paragraph compares in working out the business's transfer levy (譲渡割).
Defined inSupplementary Provisions, Article 5, paragraph (1), item (i), (b)
Partial Effective Datemachine translation
「一部施行日」
1 October 2019, the date set in Article 1, item 3 of the supplementary provisions (附則) of Act No. 69 of 2012, from which the parts of the Local Tax Act as amended by Article 2 of that Act on the local consumption tax (地方消費税) apply.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
2019 New Local Tax Actmachine translation
「元年新地方税法」
This Act as amended by Article 2 of Act No. 69 of 2012.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
Local Tax Act Amendment Actmachine translation
「地方税法等改正法」
Short name for the Act Partially Amending the Local Tax Act and the Local Allocation Tax Act to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 69 of 2012).
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article
2019 Former Consumption Tax Actmachine translation
「元年旧消費税法」
The Consumption Tax Act as it stood before Article 3 of Act No. 68 of 2012 amended it, whose Article 29 tax rate still applies to the transfers of taxable assets and specified taxable purchases covered by the transitional measures that Article 10, paragraph 2 of the supplementary provisions (附則) of Act No. 69 of 2012 lists.
Short name set inSupplementary Provisions, Article 10, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 10, paragraph (3); and Supplementary Provisions, Article 11, paragraph (1)
2016 Income Tax Act, etc. Amendment Actmachine translation
「平成二十八年所得税法等改正法」
Short name, in Articles 10 and 11 of the supplementary provisions (附則) of Act No. 69 of 2012, for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 10, paragraph (4)· applies only in this article and in Supplementary Provisions, Article 11
computation of tax on taxable purchases, etc. for the applicable periodmachine translation
「適用対象期間における課税仕入れ等の税額の計算」
The computation of the total tax on taxable purchases, etc. (課税仕入れ等の税額) for wholesale and retail businesses in the applicable period (適用対象期間) under Article 39, paragraph 1 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 10, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 11, paragraphs (6) and (7)