第十二条（仕入れに係る消費税額の控除に関する経過措置）
Supplementary Provisions, Article 12Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) calculates the consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Act with respect to expenses paid during the period from the application date to September 30, 1989 (excluding expenses paid in the case of acquiring or leasing assets relating to the transfers, etc. of assets set out in Article 7, paragraph (1), items (i) through (iv) of the Act (for item (iii) of that paragraph, limited to the portion pertaining to the transport of cargo) or Article 17, paragraph (2), items (i) through (iv), (vi) or (vii), or in the case of receiving the provision of services relating to those transfers, etc. of assets, and expenses paid in the case of acquiring or leasing assets relating to transfers, etc. of assets outside Japan or receiving the provision of services relating to those transfers, etc. of assets; the same applies hereinafter in this paragraph), if there is, among the accounts for which it is difficult to classify the amount of those expenses into the amount of consideration paid for taxable purchases in Japan (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter in this paragraph) and amounts other than the amount of consideration paid for those taxable purchases (for manufacturing costs and other costs equivalent thereto, the accounts constituting those costs), an account other than a specified account, then with respect to the amount of expenses belonging to that account, the business operator may calculate the consumption tax on those taxable purchases on the basis that the whole amount of those expenses falls under the amount of consideration paid for taxable purchases made in Japan.
事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、適用日から平成元年九月三十日までの間に支出する費用（法第七条第一項第一号から第四号までの規定（同項第三号にあつては、貨物の輸送に係る部分に限る。）又は第十七条第二項第一号から第四号まで、第六号若しくは第七号の規定に掲げる資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該資産の譲渡等に係る役務の提供を受ける場合及び国内以外の地域において資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該資産の譲渡等に係る役務の提供を受ける場合に支出する費用を除く。以下この項において同じ。）について法第三十条第一項に規定する課税仕入れに係る消費税額を計算する場合において、当該費用の額を国内における当該課税仕入れに係る支払対価の額（同項に規定する課税仕入れに係る支払対価の額をいう。以下この項において同じ。）と当該課税仕入れに係る支払対価の額以外のものとに区分することが困難な科目（製造原価その他これに準ずる原価にあつては、これらの原価を構成する科目）で特定科目以外の科目があるときは、当該科目に属する費用の額については、当該費用の全額は、国内において行つた課税仕入れに係る支払対価の額に該当するものとして、当該課税仕入れに係る消費税額を計算することができる。
The specified accounts prescribed in the preceding paragraph are the accounts to which personnel expenses, insurance premiums (including mutual aid premiums and other items similar to insurance premiums), taxes and public charges, donations (including subsidies), land rent, interest paid (including bill discount charges, guarantee fees and other items similar thereto), and damages and other compensation belong, and the accounts to which the amount of consideration for the acquisition of land (including rights existing on land), securities prescribed in Appended Table 1, item (ii) of the Act and other similar things belongs.
For the amount of expenses relating to those for which the act that gave rise to the payment of the expenses prescribed in paragraph (1) is deemed, under Article 2, paragraph (2) or (3) or Article 3, paragraph (5) of the Supplementary Provisions of the Act or Article 4, paragraph (4) of the Supplementary Provisions, to have been done before the application date, the amount is included in the amount of expenses prescribed in paragraph (1) only where the amount of expenses for a single transaction is 1,000,000 yen or less.
第十三条（課税売上割合に準ずる割合に関する経過措置）
Supplementary Provisions, Article 13Transitional Measures Concerning Ratio Equivalent to the Taxable Sales Ratio
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) was unable, due to unavoidable circumstances, to obtain the approval under Article 30, paragraph (3), item (ii) of the Act by the last day of the taxable period that includes the application date, and obtains that approval by the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date, Article 30, paragraph (3) of the Act applies on the premise that the business operator is deemed to have obtained that approval during that taxable period.
事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、適用日の属する課税期間の末日までに法第三十条第三項第二号の承認を受けることができなかつたことにつきやむを得ない事情がある場合において、適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限までに当該承認を受けたときは、当該課税期間中に当該承認を受けたものとみなして、法第三十条第三項の規定を適用する。
第十四条（課税仕入れ等の税額の控除に係る帳簿又は請求書等の記載事項に関する経過措置）
Supplementary Provisions, Article 14Transitional Measures Concerning Matters to Be Entered in Books or Invoices, etc. for Deduction of Amount of Tax on Taxable Purchases, etc.
With respect to taxable purchases made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding taxable purchases to which Article 49, paragraph (1) applies), of the matters that are to be entered in the books under Article 30, paragraph (7) of the Act pursuant to Article 30, paragraph (8), item (i) of the Act, the matters set out in (a) of that item may be omitted from the entry, notwithstanding that item.
With respect to invoices, delivery slips and other similar documents issued in relation to taxable transfers, etc. of assets made by another business operator to a business operator during the period from the application date to September 30, 1989 (excluding those for which consumption tax is exempted under Article 7, paragraph (1) or Article 8, paragraph (1) of the Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3)), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article.
第十五条（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置）
Supplementary Provisions, Article 15Transitional Measures Concerning Taxable Periods, etc. Relating to Company Splits Not Subject to the Special Provisions on Deduction of Consumption Tax on Purchases
The provisions of Article 55 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.
Where the provisions of Article 55, paragraph (1), items (ii) through (v) apply, if the first day of the period corresponding to the base period prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.
第五十五条第一項第二号から第五号までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。
Where the provisions of Article 55, paragraphs (2) through (4) apply, if the first day of the period corresponding to the base period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.
第十六条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置）
Supplementary Provisions, Article 16Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) submits the written notification prescribed in Article 37, paragraph (1) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 37, paragraph (1) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 37, paragraph (3) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989".
第十七条（売上げに係る対価の返還等に係る帳簿の記載事項に関する経過措置）
Supplementary Provisions, Article 17Transitional Measures Concerning Matters to Be Entered in Books Relating to Refunds, etc. of Consideration for Sales
With respect to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding those relating to the businesses set out in the items of Article 49, paragraph (3)), of the matters that, pursuant to Article 58, paragraph (1), are to be entered in the books referred to in that paragraph, the matters set out in item (i) of that paragraph may be omitted from the entry, notwithstanding that paragraph.
第十八条（限界控除の適用がない分割に係る課税期間に関する経過措置）
Supplementary Provisions, Article 18Transitional Measures Concerning Taxable Periods Relating to Company Splits Not Subject to Marginal Deduction
The provisions of Article 60 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date.
Where the items of Article 60, paragraph (1) apply, if the first day of the first taxable period among the taxable periods of the split-off parent corporation relating to the company split that ended within one year on or before the last day of the taxable period of the split-off subsidiary corporation prescribed in item (i), (b) of that paragraph, or the first day of the first taxable period among the taxable periods of the split-off subsidiary corporation that ended within one year on or before the last day of the taxable period of the split-off parent corporation prescribed in item (ii), (b) of that paragraph, falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that taxable period.
Where the provisions of Article 60, paragraphs (2) through (4) (including where those provisions apply mutatis mutandis under Article 61, paragraph (2)) apply, if the first day of the period corresponding to the taxable period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period.
第六十条第二項から第四項までの規定（これらの規定を第六十一条第二項において準用する場合を含む。）の適用がある場合において、これらの規定に規定する他の分割に係る課税期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。
第十九条（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置）
Supplementary Provisions, Article 19Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.
The provisions of Article 75, paragraphs (3) through (7) apply to the specified income prescribed in those provisions that is received on or after the application date.
第七十五条第三項から第七項までの規定は、適用日以後に受け入れるこれらの規定に規定する特定収入について適用する。
第十九条の二（農業協同組合中央会の特例）
Supplementary Provisions, Article 19-2Special Provisions for Central Unions of Agricultural Co-operatives
The laws and regulations specified by Cabinet Order prescribed in Article 19-2 of the Supplementary Provisions of the Act are the Act and other laws and regulations concerning consumption tax.
第二十条（砂糖類の戻入れの承認に係る申請の手続等）
Supplementary Provisions, Article 20Application Procedures, etc. for Approval of Return of Sugars
A person who intends to obtain the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act must submit a written application stating the following matters to the Commissioner of the National Tax Agency:
法附則第二十二条第一項の承認を受けようとする者は、次に掲げる事項を記載した申請書を国税庁長官に提出しなければならない。
the name or title and the address or residence of the applicant;
申請者の氏名又は名称及び住所又は居所
the location of the place for which the approval is sought;
承認を受けようとする場所の所在地
any other matters for reference.
その他参考となるべき事項
The Commissioner of the National Tax Agency must notify the applicant in writing of the fact of approval where granting the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act, and of the fact and the reason where not granting the approval under that paragraph.
国税庁長官は、法附則第二十二条第一項の承認をする場合にはその旨、同項の承認を与えない場合にはその旨及びその理由を書面により申請者に通知しなければならない。
第二十一条（第二種の物品の戻入れの承認に係る申請の手続等）
Supplementary Provisions, Article 21Application Procedures, etc. for Approval of Return of Class 2 Goods
The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to a person who intends to obtain the approval under Article 23, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 23, paragraph (1) of the Supplementary Provisions of the Act, respectively.
第二十二条（トランプ類の戻入れの承認に係る申請の手続等）
Supplementary Provisions, Article 22Application Procedures, etc. for Approval of Return of Playing Cards and the Like
The provisions of Article 20, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to a person who intends to obtain the approval under Article 24, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 24, paragraph (1) of the Supplementary Provisions of the Act, respectively.
第二十三条（特別会計を設けて行う事業とみなされる合併特例区の事業の範囲）
Supplementary Provisions, Article 23Scope of Businesses of Special Merger Districts Deemed to Be Businesses Conducted by Establishing a Special Account
In the application of Article 60 of the Act to the business prescribed in Article 72, paragraph (2), item (iii) that a special merger district under Article 26, paragraph (1) (Special Merger District) of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004) conducts as operations relating to the general account, that business is deemed to be a business conducted by establishing a special account as referred to in Article 60, paragraph (1), main clause of the Act.
市町村の合併の特例に関する法律（平成十六年法律第五十九号）第二十六条第一項（合併特例区）の合併特例区が一般会計に係る業務として行う第七十二条第二項第三号の事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の特別会計を設けて行う事業とみなす。
略称規定附則第二条第三項
法附則第二条第二項に規定する政令で定める部分は、同項に規定する特定継続供給等に係る課税資産の譲渡等のうち、平成元年四月一日（以下「適用日」という。）以後初めて支払を受ける権利が確定される料金を前回確定日（その直前の料金の支払を受ける権利が…
わかりやすく言うと
平成元年四月一日のことです。
略称規定附則第四条第一項
法の施行の日（以下「施行日」という。）前に締結した不特定かつ多数の者に定期的に継続して供給することを約する契約に基づき譲渡される書籍その他の物品で当該契約に定められた当該譲渡に係る対価の全部又は一部を適用日前に領収している場合において…
わかりやすく言うと
消費税法が施行された日、つまりその公布の日のことです（消費税法附則第一条第一項）。
定義附則第十二条第一項・この項の中だけ
同項に規定する課税仕入れに係る支払対価の額
わかりやすく言うと
平成元年九月三十日までに支出する費用について仕入れの消費税額を計算するときの、国内で行った課税仕入れの対価の額のことで、制定当時の消費税法第三十条第一項が定めていたものを指します。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。
国税庁長官
財務省に置かれる国税庁の長です（財務省設置法第十八条）。国税庁は内国税の適正かつ公平な賦課及び徴収の実現などを任務とします（同法第十九条）。国税不服審判所長は、国税庁長官が発した通達に示されている法令の解釈と異なる解釈により裁決をするときは、あらかじめその意見を国税庁長官に通知しなければなりません（国税通則法第九十九条第一項）。国税庁長官がした処分に対する不服申立ては、国税庁長官に対する審査請求です（同法第七十五条第一項第二号）。
財務省設置法第18条・第19条、国税通則法第75条・第99条を参考にAIが作成。