Supplementary Provisions, Article 9Transitional Measures Concerning Local Consumption Tax
第九条（地方消費税に関する経過措置）
The provisions of Article 72-80-3 of the New Act apply to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 72-80-3 of the New Act; the same applies hereinafter in this Article) performed in Japan (meaning the area where the Local Tax Act applies; the same applies hereinafter in this Article) on or after April 1, 2025, and the provisions then in force continue to govern the supply of telecommunications services performed in Japan before that date.
新法第七十二条の八十の三の規定は、令和七年四月一日以後に国内（地方税法の施行地をいう。以下この条において同じ。）において行われる電気通信利用役務の提供（新法第七十二条の八十の三に規定する電気通信利用役務の提供をいう。以下この条において同じ。）について適用し、同日前に国内において行われた電気通信利用役務の提供については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Japanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article
supply of telecommunications servicesmachine translation
「電気通信利用役務の提供」
A supply of telecommunications services as defined in Article 2, paragraph 1, item 8-3 of the Consumption Tax Act — a service supplied over telecommunications lines (電気通信回線), such as providing copyrighted works, other than relaying others' communications or a service incidental to another transaction — made in Japan by a foreign business operator (国外事業者), other than one for business customers (事業者向け電気通信利用役務の提供), as Article 72-80-3 of the Local Tax Act uses the term.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article