Supplementary Provisions (Act No. 109 of 1994), Article 11 — Consumption Tax Act — japanlaw

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Supplementary Provisions, Article 11Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions

第十一条（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置）

If a business operator has applied Article 15, paragraph (1) (Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph conducted before the application date, and there are installments of that instalment sale or similar transaction whose payment due dates arrive on or after the application date, the consumption tax on the taxable transfer, etc. of assets relating to the portion corresponding to those installments is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act.

事業者が、適用日前に行った消費税法第十五条第一項（割賦販売等に係る資産の譲渡等の時期の特例）に規定する棚卸資産又は役務の割賦販売等につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で適用日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。

The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the preceding paragraph applies.

前条第六項の規定は、前項の規定の適用を受ける場合について準用する。

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Defined terms6

business operator
事業者（じぎょうしゃ）
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
個人事業者及び法人
Article 2, paragraph (1), item (iv)See it in the glossary
transfer, etc. of assets
資産の譲渡等（しさんのじょうととう）
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供（代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。）
Article 2, paragraph (1), item (viii)See it in the glossary
taxable transfer, etc. of assets
課税資産の譲渡等（かぜいしさんのじょうととう）
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
資産の譲渡等のうち、第六条第一項の規定により消費税を課さないこととされるもの以外のもの
Article 2, paragraph (1), item (ix)See it in the glossary
inventory
棚卸資産（たなおろししさん）
Goods, products, semi-finished products, work in progress, raw materials and other assets a Cabinet Order (政令) specifies, as Article 2, paragraph (1), item (xv) of the Consumption Tax Act defines them.
商品、製品、半製品、仕掛品、原材料その他の資産で政令で定めるもの
Article 2, paragraph (1), item (xv)See it in the glossary
application date
適用日（てきようび）
In the supplementary provisions (附則) of Act No. 109 of 1994, 1 April 1997, the date from which the Consumption Tax Act as amended by Article 3 of that Act applies to transactions made in Japan and to foreign goods taken out of bonded areas.
Supplementary Provisions, Article 7, paragraph (1)See it in the glossary
Former Consumption Tax Act
旧消費税法（きゅうしょうひぜいほう）
This Act as it stood before Article 3 of Act No. 109 of 1994 amended it.
Supplementary Provisions, Article 10, paragraph (1)See it in the glossary

This version

as amended by Science Council of Japan Act (Act No. 70 of 2025)日本学術会議法

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