Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions of Article 19 of the Supplementary Provisions: the date of promulgation
附則第十九条の規定 公布の日
Omitted
略
the provisions of Article 2 and the provisions of Articles 8 through 13 of the Supplementary Provisions: October 1, 2019
第二条の規定及び附則第八条から第十三条までの規定 令和元年十月一日
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Local Tax Act by the Provisions of Article 1
第二条（第一条の規定による地方税法の一部改正に伴う経過措置）
Except as otherwise provided, the provisions of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Local Tax Act") relating to local consumption tax apply to local consumption tax on taxable transfers, etc. of assets (meaning the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter) made by a business operator (meaning a business operator prescribed in Article 72-77, item (i) of the Local Tax Act; the same applies hereinafter) on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") and taxable goods (meaning the taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter) taken from a bonded area (meaning the bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter) on or after the Effective Date, and with regard to local consumption tax on taxable transfers, etc. of assets made by a business operator before the Effective Date and taxable goods taken from a bonded area before the Effective Date, the provisions then in force continue to govern.
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。以下同じ。）が行う課税資産の譲渡等（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をいう。以下同じ。）及び施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下同じ。）に係る地方消費税について適用し、施行日前に事業者が行った課税資産の譲渡等及び施行日前に保税地域から引き取った課税貨物に係る地方消費税については、なお従前の例による。
Supplementary Provisions, Article 3
第三条
The provisions of Article 72-87 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 where the taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act commences on or after the Effective Date, and where those taxable periods commenced before the Effective Date, the provisions then in force continue to govern.
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八十七の規定は、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が施行日以後に開始する場合について適用し、これらの課税期間が施行日前に開始した場合については、なお従前の例による。
Supplementary Provisions, Article 4
第四条
Where a business operator prescribed in each paragraph of Article 72-87 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, for a taxable period prescribed in Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that ends on or after the Effective Date, a return pursuant to the provisions of each paragraph of Article 72-87 of the New Local Tax Act as so replaced that states the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax 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 or a taxable purchase, etc. subject to transitional measures, then, for the application of the provisions of each paragraph of Article 72-87 of the 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 17/63 | 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; 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), 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), 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 5, 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 17/63 | the remainder obtained by deducting the amount set forth in Article 5, 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), 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), 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 5, 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 17/63 | the remainder obtained by deducting the amount set forth in Article 5, 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), 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), 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 5, 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 |
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八十七各項に規定する事業者が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、これらの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）、当該金額に六十三分の十七を乗じて得た金額 | 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）、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五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）、当該金額に六十三分の十七を乗じて得た金額 | 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）、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五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）、当該金額に六十三分の十七を乗じて得た金額 | 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）、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五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 transitional measures referred to in the preceding paragraph means a taxable transfer, etc. of assets to which, pursuant to the provisions of Article 2, Article 5, paragraphs (1) through (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of 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; hereinafter referred to as the "Consumption Tax Act Amendment Act"), or the provisions of Cabinet Order under paragraph (4) of that Article or Article 19 of the Supplementary Provisions of the Consumption Tax Act Amendment Act, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to amendment by Article 2 of the Consumption Tax Act Amendment Act (hereinafter referred to as the "Former Consumption Tax Act") 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 (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made by a business operator before the Effective Date;
施行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。以下同じ。）
taxable goods taken by a business operator from a bonded area before the Effective Date;
a taxable transfer, etc. of assets to which 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), Article 11 or Article 12 of the Supplementary Provisions of the Consumption Tax Act Amendment Act apply;
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。）、第十一条又は第十二条の規定の適用を受ける課税資産の譲渡等
a taxable purchase to which the provisions of 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) apply;
消費税法改正法附則第五条第七項（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。）の規定の適用を受ける課税仕入れ
in addition to what is set forth in the preceding items, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the 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, or a taxable purchase pertaining to such a taxable transfer, etc. of assets, as specified by Cabinet Order.
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)
New Local Tax Actmachine translation
「新地方税法」
This Act as amended by Article 1 of Act No. 69 of 2012.
Short name set 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)
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 4, paragraph (1)· applies only in this article
Former Consumption Tax Actmachine translation
「旧消費税法」
In the supplementary provisions (附則) of Act No. 69 of 2012, the Consumption Tax Act as it stood before Article 2 of 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) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)
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)