第五条
Supplementary Provisions, Article 5
Where a business operator prescribed in Article 72-88, paragraph (1) of the 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 New Local Tax Act submits a return pursuant to the provisions of Article 72-88, paragraph (1) of the New Local Tax Act as so replaced for a taxable period (meaning a taxable period prescribed in Article 72-78, paragraph (3) of the Local Tax Act; the same applies hereinafter) ending on or after the Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to a taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or a taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in item (ii) does not exceed the amount set forth in item (i), then, for the application of the provisions of Article 72-88, paragraph (1) of the New Local Tax Act as so replaced to that business operator, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, 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) 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), and 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), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
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新地方税法第七十二条の八十八第一項に規定する事業者が施行日以後に終了する課税期間（地方税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。以下同じ。）に係る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新地方税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、第二号に掲げる金額が第一号に掲げる金額を超えないときは、当該事業者に対する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新地方税法第七十二条の八十八第一項の規定の適用については、同項中「当該消費税額、これを課税標準として算定した譲渡割額」とあるのは、「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）附則第五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）及び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）、同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得た譲渡割額」とする。
the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100 and the amount obtained by multiplying the amount set forth in (b) below by 17/63:
次のイに掲げる金額に百分の二十五を乗じて得た金額及び次のロに掲げる金額に六十三分の十七を乗じて得た金額の合計額
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article that the business operator made during that taxable period;
the total amount of consumption tax pertaining to the taxable transfers, etc. of assets (excluding, for taxable transfers, etc. of assets made on or after October 1, 2015, those falling under specified transfers, etc. of assets (meaning the specified transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii)-2 of the Consumption Tax Act); the same applies hereinafter) and specified taxable purchases (meaning the specified taxable purchases prescribed in Article 5, paragraph (1) of that Act; the same applies hereinafter) that the business operator made during that taxable period, other than the taxable transfers, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article.
the total of the amount obtained by multiplying the amount set forth in (a) below by 25/100 and the amount obtained by multiplying the amount set forth in (b) below by 17/63:
次のイに掲げる金額に百分の二十五を乗じて得た金額及び次のロに掲げる金額に六十三分の十七を乗じて得た金額の合計額
with regard to the taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article that the business operator made during that taxable period, the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the Former Consumption Tax Act for which the provisions then in force are to continue to govern pursuant to the provisions of Article 2, Article 8, paragraph (3), Articles 9 through 12 or Article 14, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, or under the provisions of Chapter III of the Consumption Tax Act after amendment by the provisions of Article 2 of the Consumption Tax Act Amendment Act (hereinafter referred to as the "New Consumption Tax Act") as applied with terms replaced pursuant to the provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 6, paragraph (2), Article 7, paragraph (2), Article 8, paragraph (2) or Article 14, paragraph (2) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or Article 5, paragraph (7) of the Supplementary Provisions of the Consumption Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 7, paragraph (3) of the Supplementary Provisions of the Consumption Tax Act Amendment Act) or the provisions of Cabinet Order under Article 14, paragraph (4) or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act;
当該課税期間中に当該事業者が行った前条第三項に規定する経過措置対象課税仕入れ等について、消費税法改正法附則第二条、第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定若しくは同条第四項若しくは消費税法改正法附則第十九条の規定に基づく政令の規定によりなお従前の例によることとされた旧消費税法第三章の規定又は消費税法改正法附則第五条第六項（消費税法改正法附則第六条第二項、第七条第二項、第八条第二項又は第十四条第二項において準用する場合を含む。）若しくは第五条第七項（消費税法改正法附則第七条第三項において準用する場合を含む。）の規定若しくは消費税法改正法附則第十四条第四項若しくは第十九条の規定に基づく政令の規定により読み替えて適用される消費税法改正法第二条の規定による改正後の消費税法（以下「新消費税法」という。）第三章の規定により当該課税期間の消費税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ニまでに掲げる消費税額の合計額
with regard to the taxable purchases (excluding, for taxable purchases made on or after October 1, 2015, those falling under specified taxable purchases; the same applies hereinafter) that the business operator made during that taxable period, specified taxable purchases, or taxable goods taken from a bonded area during that taxable period (excluding the taxable purchases, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article), the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) of the Consumption Tax Act that are to be deducted from the amount of consumption tax set forth in item (ii) of that paragraph for that taxable period under the provisions of Chapter III of the New Consumption Tax Act.
Where a business operator prescribed in Article 72-88, paragraph (1) of the 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 New Local Tax Act submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the amount of consumption tax prescribed in Article 45, paragraph (1), item (iv) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in item (ii) of the preceding paragraph exceeds the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as so replaced. In this case, the phrase "the shortfall under that paragraph, the amount obtained by multiplying that shortfall by 17/63" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, 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) 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), and 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), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
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新地方税法第七十二条の八十八第一項に規定する事業者が施行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第四号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、前項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者を新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二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「同項の不足額、当該不足額に六十三分の十七を乗じて得た金額」とあるのは、「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）附則第五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）及び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）、同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つた金額」とする。
Where a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in paragraph (1), item (ii) exceeds the amount set forth in item (i) of that paragraph, then, for the application of the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced to that business operator, the phrase "the shortfall under that paragraph, the amount obtained by multiplying that shortfall by 17/63" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, 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) 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), and 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), the amount that could not be fully deducted when deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者（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。）が施行日以後に終了する課税期間に係る新地方税法附則第九条の五後段の規定により読み替えられた新地方税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、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えるときは、当該事業者に対する新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に六十三分の十七を乗じて得た金額」とあるのは、「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）附則第五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）及び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）、同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つた金額」とする。
Where a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act (limited to a person who is obligated to submit a return for consumption tax pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 45, paragraph (1) of the Consumption Tax Act for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the shortfall prescribed in Article 45, paragraph (1), item (v) of the Consumption Tax Act for that taxable period is based includes the amount of consumption tax pertaining to the taxable transfer, etc. of assets subject to transitional measures prescribed in paragraph (2) of the preceding Article or the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of that Article, and the amount set forth in paragraph (1), item (ii) does not exceed the amount set forth in item (i) of that paragraph, the provisions of Article 72-88, paragraph (1) of the 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 New Local Tax Act apply, deeming that business operator to be a business operator prescribed in Article 72-88, paragraph (1) of the New Local Tax Act as so replaced. In this case, the phrase "that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base" in that paragraph is deemed to be replaced with "the remainder obtained by deducting the amount set forth in Article 5, 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) 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), and 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), the transfer levy amount obtained by deducting the amount set forth in item (ii) of that paragraph from the amount set forth in item (i) of that paragraph".
新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者（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。）が施行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第五号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、第一項第二号に掲げる金額が同項第一号に掲げる金額を超えないときは、当該事業者を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新地方税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、これを課税標準として算定した譲渡割額」とあるのは、「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）附則第五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）及び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）、同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得た譲渡割額」とする。
Where a business operator prescribed in Article 72-88, paragraph (2) of the New Local Tax Act as replaced pursuant to the provisions of the second sentence of Article 9-5 of the Supplementary Provisions of the New Local Tax Act (limited to a person who intends to submit a return for consumption tax pursuant to the provisions of Article 46, paragraph (1) of the Consumption Tax Act) submits a return pursuant to the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced for a taxable period ending on or after the Effective Date, if the amount on which the calculation of the shortfall prescribed in that paragraph for that taxable period is based includes the amount of consumption tax pertaining to the taxable purchase, etc. subject to transitional measures prescribed in paragraph (3) of the preceding Article, then, for the application of the provisions of Article 72-88, paragraph (2) of the New Local Tax Act as so replaced to that business operator, the phrase "the shortfall under that paragraph, the amount obtained by multiplying that shortfall by 17/63" in that paragraph is deemed to be replaced with "the amount set forth in Article 5, 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) and the amount set forth in (b) of that item, the amount set forth in that item".
新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項に規定する事業者（消費税法第四十六条第一項の規定により消費税に係る申告書を提出しようとする者に限る。）が施行日以後に終了する課税期間に係る新地方税法附則第九条の五後段の規定により読み替えられた新地方税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、当該事業者に対する新地方税法附則第九条の五後段の規定により読み替えられた新地方税法第七十二条の八十八第二項の規定の適用については、同項中「同項の不足額、当該不足額に六十三分の十七を乗じて得た金額」とあるのは、「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）附則第五条第一項第二号イに掲げる金額及び同号ロに掲げる金額、同号に掲げる金額」とする。
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 Local Tax Act in the case where those provisions apply, and other necessary matters, are specified by Cabinet Order.
定義附則第二条第一項
同項第二号に規定する保税地域
わかりやすく言うと
関税法第二十九条に定める保税地域のことで、指定保税地域、保税蔵置場、保税工場、保税展示場、総合保税地域の五種類があります（消費税法第二条第一項第二号）。
略称規定附則第二条第一項
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「新地方税法」という。）の規定中地方消費税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう…
わかりやすく言うと
平成二十四年法律第六十九号の第一条によって改正された後の地方税法のことです。
略称規定附則第二条第一項
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「新地方税法」という。）の規定中地方消費税に関する部分は、この法律の施行の日（以下「施行日」という。）以後に事業者（地方税法第七十二条の七十七第一号に規定する事業者をいう…
わかりやすく言うと
この附則が属する改正法（平成二十四年法律第六十九号）が施行される日のことです。
定義附則第二条第一項
同項第十一号に規定する課税貨物
わかりやすく言うと
保税地域から引き取られる外国貨物（信書を除きます）のうち、消費税法第六条第二項で消費税を課さないこととされるもの以外のもののことです（消費税法第二条第一項第十一号）。
定義附則第二条第一項
消費税法（昭和六十三年法律第百八号）第二条第一項第九号に規定する課税資産の譲渡等
わかりやすく言うと
事業として対価を得て行われる資産の譲渡や貸付け、役務の提供など（資産の譲渡等）のうち、消費税法第六条第一項で消費税を課さないこととされるもの以外のもののことです（消費税法第二条第一項第九号）。
略称規定附則第四条第二項
…第六条第一項、第七条第一項、第八条第一項若しくは第十四条第一項の規定又は同条第四項若しくは消費税法改正法附則第十九条の規定に基づく政令の規定により、消費税法改正法第二条の規定による改正前の消費税法（以下「旧消費税法」という。）第二十九条…
わかりやすく言うと
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消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）の第二条で改正される前の消費税法のことです。
略称規定附則第四条第二項
前項の経過措置対象課税資産の譲渡等とは、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消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。以下「消費税法改正法」という。）附則第二条、第五条第一項から第五項まで…
わかりやすく言うと
平成二十四年法律第六十八号の「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消費税法の一部を改正する等の法律」のことです。
定義附則第五条第一項第一号ロ
同法第五条第一項に規定する特定課税仕入れ
わかりやすく言うと
事業者が事業として受けた役務の提供のうち、国外事業者による事業者向け電気通信利用役務の提供や、国外事業者が行う演劇その他の政令で定める役務の提供に当たるもののことです（消費税法第五条第一項）。
略称規定附則第五条第一項第二号イ
当該課税期間中に当該事業者が行った前条第三項に規定する経過措置対象課税仕入れ等について、消費税法改正法附則第二条、第八条第三項、第九条から第十二条まで若しくは第十四条第三項の規定若しくは同条第四項若しくは消費税法改正法附則第十九条の規定に…
わかりやすく言うと
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消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）の第二条によって改正された後の消費税法のことです。