Section 1 Special Provisions on the Consumption Tax Act
第一節 消費税法の特例
第八十五条(外航船等に積み込む物品の譲渡等に係る免税)
Where a business operator that transfers liquor or other goods specified by Cabinet Order (referred to as "designated goods" in this Article) (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act); the same applies hereinafter up to Article 86-2) or a person that takes designated goods out of a bonded area transfers, or takes out of a bonded area, designated goods for which it has obtained, pursuant to the provisions of Cabinet Order, the approval of the director-general of the customs house having jurisdiction over the location of the port at which they are to be loaded (meaning an open port, customs airport, or closed port prescribed in items (xi) through (xiii) of Article 2, paragraph (1) of the Customs Act; the same applies hereinafter in this Article, Article 87-5, and Article 88-3), in order to load them, as ship's stores or aircraft stores (meaning ship's stores or aircraft stores prescribed in item (ix) or item (x) of that paragraph; the same applies in Article 87-5 and Article 88-3), onto a Japanese vessel (including a pelagic fishing vessel or any other vessel equivalent thereto that is specified by Cabinet Order) or aircraft that travels between Japan and foreign countries (referred to as an "ocean-going vessel or aircraft, etc." in this Article, Article 87-5, and Article 88-3), the Consumption Tax Act and the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply, pursuant to the provisions of Order of the Ministry of Finance, by deeming the loading onto that ocean-going vessel or aircraft, etc. to be an export or a loading onto a foreign vessel or aircraft (meaning the loading referred to in Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955); the same applies in Article 87-5 and Article 88-3).
酒類その他の政令で定める物品(以下この条において「指定物品」という。)の譲渡を行う事業者(消費税法第二条第一項第四号に規定する事業者(同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。)をいう。以下第八十六条の二までにおいて同じ。)又は指定物品を保税地域から引き取る者が、本邦と外国との間を往来する本邦の船舶(これに準ずる遠洋漁業船その他の船舶で政令で定めるものを含む。)又は航空機(以下この条、第八十七条の五及び第八十八条の三において「外航船等」という。)に船用品又は機用品(関税法第二条第一項第九号又は第十号に規定する船用品又は機用品をいう。第八十七条の五及び第八十八条の三において同じ。)として積み込むため、政令で定めるところによりその積み込もうとする港(同項第十一号から第十三号までに規定する開港、税関空港又は不開港をいう。以下この条、第八十七条の五及び第八十八条の三において同じ。)の所在地の所轄税関長の承認を受けた指定物品を譲渡し、又は保税地域から引き取る場合には、財務省令で定めるところにより、当該外航船等への積込みを輸出又は外国の船舶若しくは航空機への積込み(輸入品に対する内国消費税の徴収等に関する法律(昭和三十年法律第三十七号)第十二条第一項の積込みをいう。第八十七条の五及び第八十八条の三において同じ。)とみなして、消費税法及び輸入品に対する内国消費税の徴収等に関する法律を適用する。
Where, out of designated goods loaded onto an ocean-going vessel or aircraft, etc. under the provisions of the preceding paragraph, those transferred by a business operator first come to fall under any of the cases listed in the following items (excluding the case where they are transshipped onto another ocean-going vessel or aircraft, etc. with the approval of the director-general of the customs house having jurisdiction over the location of the port at which that ocean-going vessel or aircraft, etc. has called, pursuant to the provisions of Cabinet Order, and other cases specified by Cabinet Order), the Consumption Tax Act applies by deeming the holder of those designated goods to take out of a bonded area the designated goods specified in each of those items to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies. In this case, the place for tax payment of consumption tax on those designated goods is to be the location of the place where those designated goods came to fall under the case listed in each of those items, and the tax base of those designated goods is to be, notwithstanding the provisions of Article 28, paragraph (4) of that Act, the amount of consideration for the transfer (meaning the amount of consideration prescribed in paragraph (1) of that Article; the same applies in Article 86-6, paragraph (1)) at the time when those designated goods were transferred by the business operator under the provisions of the preceding paragraph:
前項の規定の適用を受けて外航船等に積み込まれた指定物品のうち事業者から譲渡されたものが、最初に次の各号に掲げる場合に該当することとなつた場合(政令で定めるところにより当該外航船等が入港している港の所在地の所轄税関長の承認を受けて、他の外航船等に積み換えられる場合その他政令で定める場合を除く。)には、当該指定物品の所持者が関税法第六条の二第一項第二号に規定する賦課課税方式が適用される当該各号に定める指定物品を保税地域から引き取るものとみなして、消費税法を適用する。この場合において、当該指定物品に係る消費税の納税地は、当該指定物品が当該各号に掲げる場合に該当することとなつた場所の所在地とし、当該指定物品の課税標準は、同法第二十八条第四項の規定にかかわらず、当該指定物品が前項の規定の適用を受けて事業者から譲渡された時における当該譲渡に係る対価の額(同条第一項に規定する対価の額をいう。第八十六条の六第一項において同じ。)とする。
where they are landed or unloaded (including transshipment; the same applies hereinafter in this item) in Japan: the designated goods so landed or unloaded;
本邦において陸揚げ又は取卸し(積換えを含む。以下この号において同じ。)がされる場合 その陸揚げ又は取卸しがされる指定物品
where they remain on board that ocean-going vessel or aircraft, etc. when it ceases to be an ocean-going vessel or aircraft, etc.: the designated goods so remaining.
In the case referred to in the preceding paragraph, where an authorized importer or authorized consigning importer prescribed in Article 7-2, paragraph (1) of the Customs Act files with a director-general of a customs house the return referred to in Article 47, paragraph (2) of the Consumption Tax Act pertaining to the designated goods referred to in the preceding paragraph (excluding a return pertaining to goods specified by Cabinet Order), it may file that return with the director-general of any customs house. In this case, the place for tax payment of consumption tax is to be, notwithstanding the provisions of the preceding paragraph, the location of the customs house to which the director-general of the customs house with whom that return was filed belongs.
Article 86Tax Exemption for Taxable Transfers, etc. of Assets to Foreign Diplomatic Missions, etc.
第八十六条(外国公館等に対する課税資産の譲渡等に係る免税)
Where a business operator has made a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding one that falls under a specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter in this paragraph, the following paragraph, and Article 86-6, paragraph (3)) to a foreign embassy, legation, consulate, or any other equivalent institution located in Japan (referred to as an "embassy, etc." in this Article) or to a foreign ambassador, minister, consul, or any other equivalent person dispatched to Japan (referred to as an "ambassador, etc." in this Article), if that foreign embassy, etc. or ambassador, etc. acquires or borrows assets pertaining to that taxable transfer, etc. of assets, or receives the provision of services pertaining to that taxable transfer, etc. of assets, as necessary for performing diplomatic, consular, or other duties, by the method specified by Cabinet Order, consumption tax is exempted for that taxable transfer, etc. of assets; provided, however, that with regard to the embassy, etc. or ambassador, etc. of a country that places restrictions on the exemption from taxes similar to consumption tax for assets acquired or borrowed, or services received, by a Japanese embassy, etc. located in a foreign country or a Japanese ambassador, etc. dispatched to a foreign country, this is subject to reciprocity.
事業者が、本邦にある外国の大使館、公使館、領事館その他これらに準ずる機関(以下この条において「大使館等」という。)又は本邦に派遣された外国の大使、公使、領事その他これらに準ずる者(以下この条において「大使等」という。)に対し、課税資産の譲渡等(消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下この項及び次項並びに第八十六条の六第三項において同じ。)を行つた場合において、当該外国の大使館等又は大使等が、外交、領事その他の任務を遂行するために必要なものとして、政令で定める方法により、当該課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けるときは、当該課税資産の譲渡等については、消費税を免除する。ただし、外国にある本邦の大使館等又は外国に派遣された本邦の大使等が譲り受け、若しくは借り受ける資産又は提供を受ける役務について消費税に類似する租税の免除に制限を付する国の大使館等又は大使等については、相互条件による。
The provisions of the preceding paragraph do not apply if the business operator that has made the taxable transfer, etc. of assets referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents or electronic or magnetic records (meaning records made in an electronic form, a magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers; the same applies hereinafter in this paragraph) certifying that the foreign embassy, etc. or ambassador, etc. has, with an exemption from consumption tax by the method prescribed in that paragraph, acquired or borrowed assets pertaining to that taxable transfer, etc. of assets, or received the provision of services pertaining to that taxable transfer, etc. of assets; provided, however, that this does not apply if that business operator proves that it was unable to preserve those documents or electronic or magnetic records due to a disaster or other unavoidable circumstances.
前項の規定は、同項の課税資産の譲渡等を行つた事業者が、当該外国の大使館等又は大使等が同項に規定する方法により消費税の免除を受けて当該課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けたことを証する書類又は電磁的記録(電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。)を、政令で定めるところにより保存しない場合には、適用しない。ただし、災害その他やむを得ない事情により当該書類又は電磁的記録を保存することができなかつたことを当該事業者において証明した場合は、この限りでない。
The foreign embassy, etc. or ambassador, etc. referred to in paragraph (1) must not, for two years from the day on which it acquired or borrowed assets to which the provisions of that paragraph have been applied, use those assets for any purpose other than the performance of the duties prescribed in that paragraph (referred to as "use for other purposes" in this paragraph); provided, however, that this does not apply if there are unavoidable circumstances for putting those assets to use for other purposes within that period.
Article 86-2Tax Exemption for Transfers of Goods to Navy Exchanges, etc.
第八十六条の二(海軍販売所等に対する物品の譲渡に係る免税)
Where a business operator transfers, to a navy exchange or post exchange prescribed in Article XV, paragraph 1 (a) of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, goods specified by Cabinet Order that members of the United States armed forces, the civilian component, and their dependents prescribed in Article I of that Agreement (referred to as "members of the United States armed forces, etc." in the following paragraph) purchase from those organizations by the method specified by Cabinet Order for the purpose of exporting them, consumption tax is exempted for the transfer of those goods.
The provisions of the preceding paragraph do not apply if the business operator that has made the transfer of the goods referred to in that paragraph does not preserve, pursuant to the provisions of Cabinet Order, documents certifying that those goods were purchased by members of the United States armed forces, etc. by the method prescribed in that paragraph; provided, however, that this does not apply if consumption tax has already been collected through the application of the provisions of the main clause of Article 8, paragraph (3) or the main clause of paragraph (5) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of that Article of the Consumption Tax Act as applied mutatis mutandis pursuant to the following paragraph, or if that business operator proves that it was unable to preserve those documents due to a disaster or other unavoidable circumstances.
The provisions of Article 8, paragraph (3) of the Consumption Tax Act apply mutatis mutandis to a person that has purchased goods falling under the provisions of paragraph (1) from an organization prescribed in that paragraph by the method prescribed in that paragraph, and the provisions of paragraphs (4) through (6) of that Article and Article 27, paragraph (2) of that Act apply mutatis mutandis to a transfer or acquisition, prescribed in Article 8, paragraph (4) of that Act, of goods pertaining to that purchase.
A transfer or acquisition to which the provisions of Article 8, paragraph (4) of the Consumption Tax Act are applied mutatis mutandis pursuant to the preceding paragraph is deemed to be a transfer or acquisition of the goods referred to in that paragraph, and the provisions of Article 65, item (i) and Article 67 of that Act apply.
前項の規定により消費税法第八条第四項の規定が準用される譲渡又は譲受けは、同項の物品の譲渡又は譲受けとみなして、同法第六十五条第一号及び第六十七条の規定を適用する。
Article 86-3Tax Exemption for Whiskey, etc. or Cigarettes Imported by Persons Entering Japan
第八十六条の三(入国者が輸入するウイスキー等又は紙巻たばこの非課税)
Consumption tax pertaining to the taking out is not imposed on liquor or manufactured tobacco taken out of a bonded area to which the provisions of Article 87-3, paragraph (1) or Article 88-2, paragraph (1) apply.
保税地域から引き取られる酒類又は製造たばこのうち、第八十七条の三第一項又は第八十八条の二第一項の規定の適用を受けるものについては、当該引取りに係る消費税を課さない。
第八十六条の四(個人事業者に係る消費税の課税資産の譲渡等及び特定課税仕入れについての確定申告期限の特例)
For an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (excluding a person exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act), the due date for filing the return under the provisions of Article 45, paragraph (1) of that Act (excluding a return to be filed pursuant to the provisions of paragraph (2) of that Article) for the taxable period that includes December 31 of the year (meaning a taxable period prescribed in Article 19 of that Act; the same applies in the following Article and Article 86-6) is to be, notwithstanding the provisions of paragraph (1) of that Article, March 31 of the following year.
The retention period of the books or invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act in the case where the provisions of the preceding paragraph apply, and other necessary matters concerning the application of the provisions of the preceding paragraph, are specified by Cabinet Order.
第八十六条の五(納税義務の免除の規定の適用を受けない旨の届出等に関する特例)
Where a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) that is a victim of an extraordinary disaster designated as a specified extraordinary Disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster (referred to as a "specified extraordinary Disaster" in this Article) (referred to as a "disaster-affected business operator" in this Article) and that seeks to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage (meaning the day on which the business operator became a disaster-affected business operator; the same applies hereinafter in this Article) files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the day separately specified by the Commissioner of the National Tax Agency in consideration of the situation of that specified extraordinary Disaster and the situation of the extension of time limits for filing returns under the provisions of Article 11 of the Act on General Rules for National Taxes in relation to that specified extraordinary Disaster (referred to as the "designated day" in this Article), the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which the business operator seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).
特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害(以下この条において「特定非常災害」という。)の被災者である事業者(消費税法第二条第一項第四号に規定する事業者をいう。以下この条及び次条第一項において同じ。)(以下この条において「被災事業者」という。)で被災日(事業者が被災事業者となつた日をいう。以下この条において同じ。)の属する課税期間以後の課税期間につき消費税法第九条第四項の規定の適用を受けようとする者が、同項の規定による届出書を国税庁長官が当該特定非常災害の状況及び当該特定非常災害に係る国税通則法第十一条の規定による申告に関する期限の延長の状況を勘案して別に定める日(以下この条において「指定日」という。)までにその納税地を所轄する税務署長に提出したときは、当該届出書を同項の規定の適用を受けようとする課税期間の初日の前日(当該課税期間が同項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間であつて、かつ、当該届出書が当該課税期間の末日の翌日以後に提出された場合には、当該課税期間の末日)に当該税務署長に提出したものとみなして、同項の規定を適用する。
In the case where a business operator that has filed the written notification under the provisions of Article 9, paragraph (4) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraphs (6) and (7) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted due to the filing of that written notification).
Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 9, paragraph (4) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (8) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (4) of that Article.
In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator (where that newly established corporation or specified newly established corporation is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the end of the business year that is the last of the business years with no base period prescribed in Article 12-2, paragraph (2) or Article 12-3, paragraph (3) of the Consumption Tax Act, or by the designated day, whichever is later), the provisions of Article 12-2, paragraph (2) of that Act (including as applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of that Act) do not apply to the taxable periods on or after the taxable period that includes the date of damage pertaining to that disaster-affected business operator.
消費税法第十二条の二第一項に規定する新設法人又は同法第十二条の三第一項に規定する特定新規設立法人が被災事業者となつた場合(当該新設法人又は当該特定新規設立法人が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を消費税法第十二条の二第二項又は第十二条の三第三項に規定する基準期間がない事業年度のうち最後の事業年度終了の日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。)における当該被災事業者に係る被災日の属する課税期間以後の課税期間については、同法第十二条の二第二項(同法第十二条の三第三項において準用する場合を含む。)の規定は、適用しない。
In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. (meaning the case of acquiring a high-value specified asset, etc. prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (8)) before the date of damage (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. (meaning the day specified in each item of Article 12-4, paragraph (1) of the Consumption Tax Act in accordance with the category listed in that item; the same applies hereinafter in this paragraph) in the case it so fell under, or by the designated day, whichever is later), or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the date of acquiring the high-value specified asset, etc. in the case it has so come to fall under, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (1) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of acquiring that high-value specified asset, etc.).
被災事業者が、被災日前に高額特定資産の仕入れ等を行つた場合(消費税法第十二条の四第一項に規定する高額特定資産の仕入れ等を行つた場合をいう。以下この項及び第八項において同じ。)に該当していた場合(当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当していた場合における高額特定資産の仕入れ等の日(消費税法第十二条の四第一項各号に掲げる区分に応じ当該各号に定める日をいう。以下この項において同じ。)の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。)又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行つた場合に該当することとなつた場合(当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当することとなつた場合における高額特定資産の仕入れ等の日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。)における当該被災事業者の被災日の属する課税期間以後の課税期間(当該高額特定資産の仕入れ等を行つた場合に該当することにより消費税を納める義務が免除されないこととなる課税期間に限る。)については、消費税法第十二条の四第一項の規定は、適用しない。
In the case where, before the date of damage, a disaster-affected business operator has become subject to the provisions of Article 36, paragraph (1) or paragraph (3) of the Consumption Tax Act with regard to inventory assets prescribed in Article 2, paragraph (1), item (xv) of that Act or taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies in the following Article) that are high-value specified assets prescribed in Article 12-4, paragraph (1) of that Act, or an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of that Act (referred to as the "case of becoming subject to the inventory adjustment for high-value specified assets, etc." in this paragraph and paragraph (9)) (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it came to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc., or by the designated day, whichever is later), or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day (where that disaster-affected business operator is not a person to whom the provisions of Article 11 of the Act on General Rules for National Taxes have been applied in relation to the specified extraordinary Disaster, limited to the case where it has filed a written notification stating that it seeks to be subject to the provisions of this paragraph and other matters specified by Order of the Ministry of Finance with the district director having jurisdiction over its place for tax payment by the last day of the taxable period that includes the day on which it has so come to fall under it, or by the designated day, whichever is later), the provisions of Article 12-4, paragraph (2) of the Consumption Tax Act do not apply to the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which the obligation to pay consumption tax is not to be exempted because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).
被災事業者が、被災日前に消費税法第十二条の四第一項に規定する高額特定資産である同法第二条第一項第十五号に規定する棚卸資産若しくは課税貨物(同項第十一号に規定する課税貨物をいう。次条において同じ。)又は同法第十二条の四第二項に規定する調整対象自己建設高額資産について同法第三十六条第一項又は第三項の規定の適用を受けることとなつた場合(以下この項及び第九項において「高額特定資産等に係る棚卸資産の調整を受けることとなつた場合」という。)(当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。)又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた場合(当該被災事業者が特定非常災害に係る国税通則法第十一条の規定の適用を受けた者でない場合にあつては、この項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した届出書を当該該当することとなつた日の属する課税期間の末日と指定日とのいずれか遅い日までにその納税地を所轄する税務署長に提出した場合に限る。)における当該被災事業者の被災日の属する課税期間以後の課税期間(当該高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することにより消費税を納める義務が免除されないこととなる課税期間に限る。)については、消費税法第十二条の四第二項の規定は、適用しない。
In the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act or a specified newly established corporation prescribed in Article 12-3, paragraph (1) of that Act has become a disaster-affected business operator, the provisions of Article 37, paragraph (3) of that Act (limited to the part pertaining to item (ii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage.
In the case where a disaster-affected business operator fell under the case of acquiring a high-value specified asset, etc. before the date of damage, or has come to fall under the case of acquiring a high-value specified asset, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iii)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of acquiring that high-value specified asset, etc.).
被災事業者が、被災日前に高額特定資産の仕入れ等を行つた場合に該当していた場合又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産の仕入れ等を行つた場合に該当することとなつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間(当該高額特定資産の仕入れ等を行つた場合に該当することにより消費税法第三十七条第一項の規定の適用を受けることができないこととなる課税期間に限る。)に係る同項の規定による届出書の提出については、同条第三項(第三号に係る部分に限る。)の規定は、適用しない。
In the case where a disaster-affected business operator fell under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. before the date of damage, or has come to fall under the case of becoming subject to the inventory adjustment for high-value specified assets, etc. during the period from the date of damage to the last day of the taxable period that includes the day on which two years have elapsed from the designated day, the provisions of Article 37, paragraph (3) of the Consumption Tax Act (limited to the part pertaining to item (iv)) do not apply to the filing of the written notification under the provisions of paragraph (1) of that Article for the taxable periods of that disaster-affected business operator on or after the taxable period that includes the date of damage (limited to taxable periods for which it is unable to be subject to the provisions of Article 37, paragraph (1) of that Act because it falls under the case of becoming subject to that inventory adjustment for high-value specified assets, etc.).
被災事業者が、被災日前に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当していた場合又は被災日から指定日以後二年を経過する日の属する課税期間の末日までの間に高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することとなつた場合における当該被災事業者の被災日の属する課税期間以後の課税期間(当該高額特定資産等に係る棚卸資産の調整を受けることとなつた場合に該当することにより消費税法第三十七条第一項の規定の適用を受けることができないこととなる課税期間に限る。)に係る同項の規定による届出書の提出については、同条第三項(第四号に係る部分に限る。)の規定は、適用しない。
Where a disaster-affected business operator that seeks to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of that paragraph with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of that paragraph apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to be subject to the provisions of that paragraph (or, where that taxable period is the taxable period that includes the day on which the business operator commenced the business as prescribed in that paragraph or any other taxable period specified by Cabinet Order, and that written notification is filed on or after the day following the last day of that taxable period, on the last day of that taxable period).
In the case where a business operator that has filed the written notification under the provisions of Article 37, paragraph (1) of the Consumption Tax Act becomes a disaster-affected business operator, or where a disaster-affected business operator files that written notification by the designated day, the provisions of paragraph (6) of that Article do not apply to the filing of the written notification under the provisions of paragraph (5) of that Article for the taxable periods of those business operators on or after the taxable period that includes the date of damage (limited to taxable periods for which they are to be subject to the provisions of paragraph (1) of that Article due to the filing of that written notification).
Where a disaster-affected business operator that seeks to cease to be subject to the provisions of Article 37, paragraph (1) of the Consumption Tax Act for the taxable periods on or after the taxable period that includes the date of damage files the written notification under the provisions of paragraph (5) of that Article with the district director having jurisdiction over its place for tax payment by the designated day, the provisions of paragraph (7) of that Article apply by deeming that written notification to have been filed with that district director on the day before the first day of the taxable period for which it seeks to cease to be subject to the provisions of paragraph (1) of that Article.
Where a qualified invoice issuer that is a disaster-affected business operator (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the Consumption Tax Act, limited to one whose taxable sales in the base period prescribed in Article 9, paragraph (1) of that Act for the taxable period are 10,000,000 yen or less; the same applies hereinafter in this paragraph and the following paragraph) has filed the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act with the district director having jurisdiction over its place for tax payment by the designated day, the registration referred to in paragraph (1) of that Article ceases to be effective on the day following the day of that filing. In this case, with regard to the application of the provisions of Article 9, paragraph (1) and Article 15, paragraph (6) of that Act for the taxable period of that qualified invoice issuer that includes the day of that filing, the phrase "10,000,000 yen or less (excluding a qualified invoice issuer)" in Article 9, paragraph (1) of that Act is deemed to be replaced with "10,000,000 yen or less", and, in Article 15, paragraph (6) of that Act, the phrase "is a qualified invoice issuer on the first day of that taxable period or is a business operator" is deemed to be replaced with "is a business operator", and the phrase "若しくは" (or, joining a smaller group of alternatives) with "又は" (or).
被災事業者である適格請求書発行事業者(消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいい、その課税期間に係る同法第九条第一項に規定する基準期間における課税売上高が千万円以下である者に限る。以下この項及び次項において同じ。)が、指定日までに同法第五十七条の二第十項第一号の規定による届出書をその納税地を所轄する税務署長に提出した場合には、その提出があつた日の翌日に、同条第一項の登録は、その効力を失う。この場合において、当該適格請求書発行事業者のその提出があつた日の属する課税期間に係る同法第九条第一項及び第十五条第六項の規定の適用については、同法第九条第一項中「である者(適格請求書発行事業者を除く。)」とあるのは「である者」と、同法第十五条第六項中「の初日において適格請求書発行事業者である場合又は当該課税期間における」とあるのは「における」と、「若しくは」とあるのは「又は」とする。
The provisions of the preceding paragraph apply mutatis mutandis to the case where a qualified invoice issuer that is a disaster-affected business operator has filed the written notification referred to in paragraph (3). In this case, the phrase "under the provisions of Article 57-2, paragraph (10), item (i) of that Act" in the preceding paragraph is deemed to be replaced with "referred to in paragraph (3)"; the phrase "on the day following" with "on that day, the written notification under the provisions of Article 57-2, paragraph (10), item (i) of that Act is deemed to have been filed with the district director having jurisdiction over its place for tax payment, and on the day following that day"; and the phrase "of that filing" with "of the filing of the written notification referred to in paragraph (3)".
The provisions of Article 57-2, paragraph (11) of the Consumption Tax Act apply mutatis mutandis when the registration referred to in paragraph (1) of that Article has ceased to be effective pursuant to the provisions of paragraph (13) (including as applied mutatis mutandis pursuant to the preceding paragraph). In this case, the phrase "has rescinded a registration pursuant to the provisions of paragraph (6), or ... pursuant to the provisions of the preceding paragraph" in paragraph (11) of that Article is deemed to be replaced with "... pursuant to the provisions of Article 86-5, paragraph (13) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) (Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability)", and the phrase "has been rescinded or its" with "its".
消費税法第五十七条の二第十一項の規定は、第十三項(前項において準用する場合を含む。)の規定により同条第一項の登録がその効力を失つたときについて準用する。この場合において、同条第十一項中「第六項の規定による登録の取消しを行つたとき、又は前項」とあるのは「租税特別措置法(昭和三十二年法律第二十六号)第八十六条の五第十三項(同条第十四項において準用する場合を含む。)(納税義務の免除の規定の適用を受けない旨の届出等に関する特例)」と、「取り消された又はその」とあるのは「その」と読み替えるものとする。
Where a disaster-affected business operator that has filed the written notification referred to in paragraph (10) or paragraph (12) has, before that filing, filed a return stating the matters listed in the items of Article 43, paragraph (1) of the Consumption Tax Act, the application of those provisions in that case and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
第八十六条の六(カジノ業務に係る仕入れに係る消費税額の控除の特例)
The provisions of Article 30, paragraph (1) of the Consumption Tax Act do not apply to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)) pertaining to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of that Act, excluding those falling under specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of that Act; the same applies hereinafter in this paragraph, the following paragraph, and paragraph (4)); the same applies in the following paragraph and paragraph (4)) or specified taxable purchases made in Japan (meaning Japan as prescribed in Article 2, paragraph (1), item (i) of that Act; the same applies in the following paragraph and paragraph (4)) by a certified establishing and operating business operator (meaning a certified establishing and operating business operator prescribed in Article 2, paragraph (9) of the Act on Development of Specified Integrated Resort Districts, excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and paragraph (4)), or to taxable goods taken out of a bonded area by it (limited, out of these, to those that are to be accounted for as pertaining to casino business (meaning casino business prescribed in Article 2, paragraph (8) of the Act on Development of Specified Integrated Resort Districts; the same applies hereinafter in this Article) pursuant to the provisions of Article 28, paragraph (2) of that Act); provided, however, that this does not apply where the total amount of revenue in the taxable period other than consideration for transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this paragraph) that is to be accounted for as pertaining to casino business pursuant to the provisions of Article 28, paragraph (2) of the Act on Development of Specified Integrated Resort Districts (referred to as "casino business revenue" in this paragraph) falls under the case specified by Cabinet Order as a case where it is insignificant compared with the sum of the total amount of consideration for transfers, etc. of assets in that taxable period and the total amount of that casino business revenue.
消費税法第三十条第一項の規定は、認定設置運営事業者(特定複合観光施設区域整備法第二条第九項に規定する認定設置運営事業者をいい、消費税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。次項及び第四項において同じ。)が、国内(同法第二条第一項第一号に規定する国内をいう。次項及び第四項において同じ。)において行う課税仕入れ(同法第二条第一項第十二号に規定する課税仕入れをいい、特定課税仕入れ(同法第五条第一項に規定する特定課税仕入れをいう。以下この項、次項及び第四項において同じ。)に該当するものを除く。次項及び第四項において同じ。)若しくは特定課税仕入れ又は保税地域から引き取る課税貨物(これらのうち特定複合観光施設区域整備法第二十八条第二項の規定によりカジノ業務(同法第二条第八項に規定するカジノ業務をいう。以下この条において同じ。)に係るものとして経理されるべきものに限る。)に係る課税仕入れ等の税額(消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。次項及び第四項において同じ。)については、適用しない。ただし、その課税期間における資産の譲渡等(同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この項において同じ。)の対価以外の収入のうち特定複合観光施設区域整備法第二十八条第二項の規定によりカジノ業務に係るものとして経理されるべきもの(以下この項において「カジノ業務収入」という。)の合計額が当該課税期間における資産の譲渡等の対価の額の合計額に当該カジノ業務収入の合計額を加算した金額に比し僅少である場合として政令で定める場合に該当するときは、この限りでない。
Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph and paragraph (4)) in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of Article 30, paragraph (1) of that Act with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for business other than casino business, if that certified establishing and operating business operator (including a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of that Act; the same applies in paragraph (4)) that has succeeded to that business through a merger and a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of that Act; the same applies in paragraph (4)) that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act) has come to use that adjustment-target fixed asset exclusively for casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area (where a special return (meaning a special return prescribed in Article 2, paragraph (1), item (xviii) of that Act; the same applies hereinafter in this paragraph) has been filed for taxable goods falling under that adjustment-target fixed asset, the day on which that special return was filed or the day on which notice of a determination concerning a special declaration prescribed in Article 30, paragraph (1), item (iv) of that Act was received; the same applies in item (i) and paragraph (4)), the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for casino business falls within is deducted from the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies hereinafter up to paragraph (4)) in the taxable period that includes that day, except where the taxable period that includes the day on which it came to use that asset exclusively for casino business is a taxable period to which the proviso to the preceding paragraph applies. In this case, the amount after that deduction is deemed to be the consumption tax on purchases in that taxable period.
認定設置運営事業者が、国内において調整対象固定資産(消費税法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項及び第四項において同じ。)の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につきカジノ業務以外の業務の用に供するものとして同法第三十条第一項の規定の適用を受けた場合において、当該認定設置運営事業者(合併により当該事業を承継した合併法人(同法第二条第一項第五号に規定する合併法人をいう。第四項において同じ。)及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人(同法第二条第一項第六号の二に規定する分割承継法人をいう。第四項において同じ。)を含むものとし、これらの者のうち同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者を除く。)が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日(当該調整対象固定資産に該当する課税貨物につき特例申告書(同法第二条第一項第十八号に規定する特例申告書をいう。以下この項において同じ。)を提出した場合には、当該特例申告書を提出した日又は同法第三十条第一項第四号に規定する特例申告に関する決定の通知を受けた日。第一号及び第四項において同じ。)から三年以内にカジノ業務の用にのみ供したときは、当該カジノ業務の用にのみ供した日の属する課税期間が前項ただし書の規定の適用を受ける課税期間である場合を除き、当該カジノ業務の用にのみ供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額(同法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。以下第四項までにおいて同じ。)から控除する。この場合において、当該控除をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
the period from the date of taxable purchases or the date of specified taxable purchases of that adjustment-target fixed asset, or the date of taking taxable goods falling under that adjustment-target fixed asset out of a bonded area, to the day on which one year has elapsed from that date: the amount of consumption tax equivalent to the amount of tax on taxable purchases, etc. pertaining to that adjustment-target fixed asset to which the provisions of Article 30, paragraph (1) of the Consumption Tax Act (including the provisions of paragraph (2) of that Article, where those provisions apply; the same applies in paragraph (4), item (i)) have been applied (referred to as the "tax amount for adjustment" in the following item and item (iii));
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
Where, in deducting the amount of consumption tax specified in each item of the preceding paragraph from the consumption tax on purchases in the taxable period that includes the day on which the asset came to be used exclusively for casino business pursuant to the provisions of that paragraph, there is an amount that cannot be fully deducted, that amount is deemed to be the amount of consumption tax on taxable transfers, etc. of assets and is added to the amount of consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which the asset came to be used exclusively for casino business.
前項の規定により同項各号に定める消費税額をカジノ業務の用にのみ供した日の属する課税期間における仕入れに係る消費税額から控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして当該カジノ業務の用にのみ供した日の属する課税期間の消費税法第三十条第一項に規定する課税標準額に対する消費税額に加算する。
Where a certified establishing and operating business operator has made taxable purchases or specified taxable purchases of an adjustment-target fixed asset in Japan, or has taken taxable goods falling under an adjustment-target fixed asset out of a bonded area, and has been subject to the provisions of the main clause of paragraph (1) with regard to the amount of tax on taxable purchases, etc. pertaining to those taxable purchases or specified taxable purchases or to those taxable goods as being used for casino business, if that certified establishing and operating business operator (including a merging corporation that has succeeded to that business through a merger and a successor corporation in a company split that has succeeded to the business pertaining to that adjustment-target fixed asset through a company split, and excluding, out of these persons, those exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act) has come to use that adjustment-target fixed asset exclusively for business other than casino business within three years from the date of those taxable purchases, the date of those specified taxable purchases, or the date of taking it out of that bonded area, the amount of consumption tax specified in each of the following items in accordance with which of the periods listed in those items the day on which it came to use that asset exclusively for business other than casino business falls within is added to the consumption tax on purchases in the taxable period that includes that day. In this case, the amount after that addition is deemed to be the consumption tax on purchases in that taxable period.
認定設置運営事業者が、国内において調整対象固定資産の課税仕入れ若しくは特定課税仕入れを行い、又は調整対象固定資産に該当する課税貨物を保税地域から引き取り、かつ、当該課税仕入れ若しくは特定課税仕入れ又は当該課税貨物に係る課税仕入れ等の税額につきカジノ業務の用に供するものとして第一項本文の規定の適用を受けた場合において、当該認定設置運営事業者(合併により当該事業を承継した合併法人及び分割により当該調整対象固定資産に係る事業を承継した分割承継法人を含むものとし、これらの者のうち消費税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者を除く。)が当該調整対象固定資産を当該課税仕入れの日若しくは当該特定課税仕入れの日又は当該保税地域からの引取りの日から三年以内にカジノ業務以外の業務の用にのみ供したときは、当該カジノ業務以外の業務の用にのみ供した日が次の各号に掲げる期間のいずれに属するかに応じ当該各号に定める消費税額を同日の属する課税期間における仕入れに係る消費税額に加算する。この場合において、当該加算をした後の金額を当該課税期間における仕入れに係る消費税額とみなす。
the period from the date of taxable purchases or the date of specified taxable purchases of that adjustment-target fixed asset, or the date of taking taxable goods falling under that adjustment-target fixed asset out of a bonded area, to the day on which one year has elapsed from that date: the amount of consumption tax equivalent to the amount of tax on taxable purchases, etc. pertaining to that adjustment-target fixed asset that would be deducted pursuant to the provisions of Article 30, paragraph (1) of the Consumption Tax Act if the taxable purchases or specified taxable purchases of that adjustment-target fixed asset, or the taking out of a bonded area of taxable goods falling under that adjustment-target fixed asset, had been made on the day on which it came to use that asset exclusively for business other than casino business (referred to as the "tax amount for adjustment" in the following item and item (iii));
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to two-thirds of the tax amount for adjustment;
the period from the day following the last day of the period listed in the preceding item to the day on which one year has elapsed from that day: the amount of consumption tax equivalent to one-third of the tax amount for adjustment.
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
Article 86-7Application of This Act to Trustees of Trusts Subject to Corporate Taxation, etc.
第八十六条の七(法人課税信託等の受託者に関するこの法律の適用)
The trustee of a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Consumption Tax Act (referred to as a "trust subject to corporate taxation, etc." in this paragraph) is deemed to be a separate person for the trust assets, etc. (meaning the assets belonging to the trust property and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act pertaining to that trust property; the same applies hereinafter in this paragraph) of each trust subject to corporate taxation, etc. and for its own assets, etc. (meaning the assets other than the trust assets, etc. of trusts subject to corporate taxation, etc. and the transactions of assets, etc. prescribed in the main clause of Article 14, paragraph (1) of that Act), respectively, and the provisions of Article 85 through the preceding Article apply.
消費税法第十五条第一項に規定する法人課税信託等(以下この項において「法人課税信託等」という。)の受託者は、各法人課税信託等の信託資産等(信託財産に属する資産及び当該信託財産に係る同法第十四条第一項本文に規定する資産等取引をいう。以下この項において同じ。)及び固有資産等(法人課税信託等の信託資産等以外の資産及び同法第十四条第一項本文に規定する資産等取引をいう。)ごとに、それぞれ別の者とみなして、第八十五条から前条までの規定を適用する。
The provisions of Article 15, paragraphs (2) through (15) of the Consumption Tax Act apply mutatis mutandis where the provisions of the preceding paragraph are applied in Article 85 through the preceding Article.
消費税法第十五条第二項から第十五項までの規定は、前項の規定を第八十五条から前条までにおいて適用する場合について準用する。
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).