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 Articles 1 and 7, and the provisions of Articles 18, 20 and 21 of the Supplementary Provisions: the date of promulgation
第一条及び第七条の規定並びに附則第十八条、第二十条及び第二十一条の規定 公布の日
the provisions of Article 3 and the provisions of Articles 15 through 16-3 of the Supplementary Provisions: October 1, 2019
第三条の規定及び附則第十五条から第十六条の三までの規定 令和元年十月一日
Supplementary Provisions, Article 2Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二条(消費税法の一部改正に伴う経過措置の原則)
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) apply to consumption tax on 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 Article and Article 15 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" up to and including Article 16-2 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) made by a business operator in Japan on or after the Effective Date, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter up to and including Article 16 of the Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, taxable purchases made by a business operator in Japan before the Effective Date, and taxable goods taken out of a bonded area before the Effective Date.
この附則に別段の定めがあるものを除き、第二条の規定による改正後の消費税法(以下附則第十四条までにおいて「新消費税法」という。)の規定は、この法律の施行の日(以下附則第十六条の二までにおいて「施行日」という。)以後に国内において事業者(消費税法第二条第一項第四号に規定する事業者をいう。以下附則第十六条の二までにおいて同じ。)が行う資産の譲渡等(同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第十五条において同じ。)及び施行日以後に国内において事業者が行う課税仕入れ(同項第十二号に規定する課税仕入れをいう。以下附則第十六条までにおいて同じ。)並びに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。以下附則第十六条までにおいて同じ。)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。以下附則第十六条までにおいて同じ。)に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Exemption from Tax Liability, etc. for Small-Scale Business Operators
第三条(小規模事業者に係る納税義務の免除等に関する経過措置)
If, with respect to 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; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) made by a business operator in Japan before the Effective Date, the business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act during the base period prescribed in item (xiv) of that paragraph or the specified period prescribed in Article 9-2, paragraph (4) of that Act, or the taxable period prescribed in Article 19 of that Act, the provisions then in force continue to govern the calculation of the taxable sales in the base period prescribed in Article 9, paragraph (1), Article 11, paragraph (4) or Article 12, paragraph (3) of the Consumption Tax Act, the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, or the taxable sales in the taxable period prescribed in Article 30, paragraph (2) of that Act, relating to that refund, etc. of consideration for sales.
事業者が、施行日前に国内において行った課税資産の譲渡等(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う。以下附則第十六条の二までにおいて同じ。)につき、同項第十四号に規定する基準期間若しくは同法第九条の二第四項に規定する特定期間又は同法第十九条に規定する課税期間中に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る消費税法第九条第一項、第十一条第四項若しくは第十二条第三項に規定する基準期間における課税売上高、同法第九条の二第一項に規定する特定期間における課税売上高又は同法第三十条第二項に規定する課税期間における課税売上高の計算については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
第四条(特定新規設立法人の納税義務の免除の特例に関する経過措置)
The provisions of Article 12-3 of the New Consumption Tax Act apply to a newly founded corporation prescribed in paragraph (1) of that Article that is established on or after the Effective Date and comes to fall under a specified newly founded corporation prescribed in that paragraph.
Supplementary Provisions, Article 5Transitional Measures Concerning Tax Rates, etc. for Passenger Fares, etc.
第五条(旅客運賃等の税率等に関する経過措置)
In the case where a business operator has received before the Effective Date consideration specified by Cabinet Order for a taxable transfer, etc. of assets to an unspecified and large number of persons, such as passenger fares and admission fees to places where movies or plays are shown, if the business operator makes the taxable transfer, etc. of assets for which that consideration was received on or after the Effective Date, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) applies to the consumption tax on that taxable transfer, etc. of assets.
The tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on a taxable transfer, etc. of assets relating to the fee so determined (for a taxable transfer, etc. of assets by specified continuous supply, limited to the part of the fee so determined that corresponds to the part specified by Cabinet Order) for the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract promising to supply or provide them continuously and that it has been supplying or providing continuously since before the Effective Date, or for any other taxable transfer, etc. of assets specified by Cabinet Order, for which the right to receive payment of the fee is determined during the period from the Effective Date to April 30, 2014 (for a taxable transfer, etc. of assets for which the day on which the right to receive payment of the fee is first determined on or after the Effective Date is after April 30, 2014 (hereinafter in this paragraph referred to as a "taxable transfer, etc. of assets by specified continuous supply"), the part of what has been so determined that is specified by Cabinet Order).
事業者が継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務(電気通信事業法(昭和五十九年法律第八十六号)第二条第三号に規定する電気通信役務をいう。)で施行日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で施行日から平成二十六年四月三十日までの間に料金の支払を受ける権利が確定するもの(施行日以後初めて料金の支払を受ける権利が確定する日が同月三十日後であるもの(以下この項において「特定継続供給等に係る課税資産の譲渡等」という。)にあっては、当該確定したもののうち、政令で定める部分)の当該確定した料金(特定継続供給等に係る課税資産の譲渡等にあっては、当該確定した料金のうち当該政令で定める部分に対応する部分に限る。)に係る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に規定する税率による。
Where a business operator makes, on or after the Effective Date, a taxable transfer, etc. of assets under a contract for the undertaking of construction work (including manufacturing) concluded during the period from October 1, 1996 until the day before October 1, 2013 (that October 1, 2013 is hereinafter referred to as the "designated day" in this paragraph through paragraph (5) and in Article 7, paragraph (1) of the Supplementary Provisions) (including a contract specified by Cabinet Order as similar thereto), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the designated day, limited to the part equivalent to the amount of consideration before the increase).
In the case where a business operator, under a contract relating to the lending of assets concluded during the period from October 1, 1996 until the day before the designated day, has been engaged in the lending of assets under that contract continuously from before the Effective Date through on or after the Effective Date, if the terms of that contract satisfy the requirements set forth in items (i) and (ii), or items (i) and (iii), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that lending of assets made on or after the Effective Date; provided, however, that this does not apply to that lending of assets after the change if the amount of consideration for that lending of assets is changed on or after the designated day.
the period of the lending of assets under that contract and the amount of consideration during that period are specified.
当該契約に係る資産の貸付けの期間及び当該期間中の対価の額が定められていること。
there is no provision allowing the business operator to request a change in that amount of consideration due to a change in circumstances or for any other reason.
事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
there is no provision allowing either or both of the parties to give notice of termination at any time during the contract period, and the terms of the contract concerning consideration otherwise satisfy the requirements specified by Cabinet Order.
契約期間中に当事者の一方又は双方がいつでも解約の申入れをすることができる旨の定めがないことその他対価に関する契約の内容が政令で定める要件に該当していること。
Where a business operator provides services on or after the Effective Date under a contract relating to the provision of services concluded during the period from October 1, 1996 until the day before the designated day, being a contract that by its nature does not allow the time of provision of the services to be determined in advance and that is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments prior to the provision of the services, and the terms of that contract satisfy the following requirements, the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that provision of services; provided, however, that this does not apply if the amount of consideration for that provision of services is changed on or after the designated day.
the amount of consideration for the provision of services under that contract is specified.
当該契約に係る役務の提供の対価の額が定められていること。
there is no provision allowing the business operator to request a change in that amount of consideration due to a change in circumstances or for any other reason.
事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
With regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph apply, in Article 38, paragraph (1) of the New Consumption Tax Act, the phrase "8/100" is deemed to be replaced with "5/100" and the phrase "6.3/108" with "4/105", and in Article 39, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" is deemed to be replaced with "4/105".
第一項から第三項まで、第四項本文又は前項本文の規定の適用を受ける課税資産の譲渡等に係る新消費税法第三十八条第一項及び第三十九条第一項の規定の適用については、新消費税法第三十八条第一項中「百分の八」とあるのは「百分の五」と、「百八分の六・三」とあるのは「百五分の四」と、新消費税法第三十九条第一項中「百八分の六・三」とあるのは「百五分の四」とする。
In the case where a business operator takes a transfer of, or borrows, assets relating to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) apply, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" in those provisions is deemed to be replaced with "4/105".
事業者が、第一項から第三項まで、第四項本文又は第五項本文の規定の適用を受けた事業者からこれらの規定の適用を受けた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場合における新消費税法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用については、これらの規定中「百八分の六・三」とあるのは、「百五分の四」とする。
Where a business operator has made a taxable transfer, etc. of assets to which the provisions of paragraph (3) or the main clause of paragraph (4) apply, it is to notify the counterparty in writing that the taxable transfer, etc. of assets was subject to those provisions.
Supplementary Provisions, Article 6Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
第六条(長期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)
Where a business operator has had the provisions of Article 16, paragraph (1) of the Consumption Tax Act applied to a long-term installment sale, etc. prescribed in that paragraph made before the Effective Date, and some of the installments for that long-term installment sale, etc. fall due on or after the Effective Date, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to those installments is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
事業者が、施行日前に行った消費税法第十六条第一項に規定する長期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、当該長期割賦販売等に係る賦払金の額で施行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 provisions of the preceding paragraph apply.
Supplementary Provisions, Article 7Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Contracts for Construction Work
第七条(工事の請負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)
Where, pursuant to a contract to undertake long-term large-scale construction prescribed in Article 17, paragraph (1) of the Consumption Tax Act (referred to as "long-term large-scale construction" in this paragraph) or construction work prescribed in paragraph (2) of that Article (referred to as "construction work" in this paragraph), concluded by a business operator during the period from the designated day to the day preceding the Effective Date, the subject matter of the contract is delivered on or after the Effective Date, and the provisions of those paragraphs apply to the amount of consideration for that long-term large-scale construction or construction work in the year or business year that includes the Effective Date or an earlier year or business year, the consumption tax on the taxable transfers, etc. of assets relating to the portion corresponding to the amount calculated, as provided by Cabinet Order, as the amount of consideration for the part of the subject matter of that long-term large-scale construction or construction work that corresponds to the period from the day of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
事業者が、指定日から施行日の前日までの間に締結した消費税法第十七条第一項に規定する長期大規模工事(以下この項において「長期大規模工事」という。)又は同条第二項に規定する工事(以下この項において「工事」という。)の請負に係る契約に基づき、施行日以後に当該契約に係る目的物の引渡しを行う場合において、当該長期大規模工事又は工事に係る対価の額につき、施行日の属する年又は事業年度以前の年又は事業年度においてこれらの規定の適用を受けるときは、当該長期大規模工事又は工事の目的物のうち当該長期大規模工事又は工事の着手の日から施行日の前日までの期間に対応する部分の対価の額として政令で定めるところにより計算した金額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に規定する税率による。
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
The provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator receives delivery, from a business operator to which the provisions of paragraph (1) have applied, of the subject matter to which the provisions of that paragraph have applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph have applied).
Where a business operator has delivered subject matter to which the provisions of paragraph (1) have applied, it is to notify its counterparty in writing that the delivery of that subject matter was one to which the provisions of that paragraph have applied, and of the amount of consideration for the portion to which the provisions of that paragraph have applied.
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
第八条(小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置)
Where, for taxable transfers, etc. of assets made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
消費税法第十八条第一項の個人事業者が、施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等に係る対価の額を収入した日が施行日以後であるときは、当該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に規定する税率による。
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where, for taxable purchases made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 of the New Consumption Tax Act relating to those taxable purchases.
消費税法第十八条第一項の個人事業者が、施行日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第九条(仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置)
Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.
事業者が、施行日前に国内において行った課税仕入れにつき、施行日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Adjustment of Consumption Tax on Inventory When Exemption from Tax Liability Ceases to Apply, etc.
第十条(納税義務の免除を受けないこととなった場合等の棚卸資産に係る消費税額の調整に関する経過措置)
Where a business operator under Article 36, paragraph (1) of the New Consumption Tax Act holds, on or after the Effective Date, inventory relating to taxable purchases acquired in Japan before the Effective Date or taxable goods that fall under inventory and were taken out of a bonded area before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to that inventory relating to taxable purchases or those taxable goods that fall under inventory.
The provisions of the preceding paragraph apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the Consumption Tax Act has succeeded to the business of the decedent, or the merged corporation or splitting corporation, referred to in that paragraph. In this case, the phrase "business operator under Article 36, paragraph (1)" in the preceding paragraph is deemed to be replaced with "individual business operator or corporation under Article 36, paragraph (3)", the phrase "in Japan" with "in Japan by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph", and the phrase "out of a bonded area" with "out of a bonded area by the decedent, or the merged corporation or splitting corporation, referred to in that paragraph".
The provisions of paragraph (1) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the Consumption Tax Act becomes exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of that Act.
第一項の規定は、消費税法第三十六条第五項の事業者が、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こととなった場合について準用する。
Supplementary Provisions, Article 11Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
第十一条(売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置)
Where a business operator prescribed in Article 38, paragraph (1) of the New Consumption Tax Act makes, on or after the Effective Date, a refund, etc. of consideration for sales prescribed in that paragraph with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under that Article relating to that refund, etc. of consideration for sales.
新消費税法第三十八条第一項に規定する事業者が、施行日前に国内において行った課税資産の譲渡等につき、施行日以後に同項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc.
第十二条(貸倒れに係る消費税額の控除等に関する経過措置)
Where, with respect to accounts receivable or other claims relating to taxable transfers, etc. of assets made in Japan before the Effective Date by a business operator prescribed in Article 39, paragraph (1) of the New Consumption Tax Act, it becomes impossible, on or after the Effective Date, to receive the whole or part of the tax-inclusive price prescribed in that paragraph for those taxable transfers, etc. of assets because of the occurrence of the facts prescribed in that paragraph, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under that Article relating to the taxable transfers, etc. of assets for which receipt has become impossible.
Supplementary Provisions, Article 13Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
第十三条(課税資産の譲渡等についての中間申告等に関する経過措置)
The provisions of Article 42, paragraph (8) of the New Consumption Tax Act apply to a taxable period relating to a six-month interim filing period prescribed in that paragraph (meaning a taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies in the following paragraph and Article 16, paragraph (1) of the Supplementary Provisions) that begins on or after the Effective Date.
With respect to a return under Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that states the matters listed in the items of Article 43, paragraph (1) of that Act, and a return under Article 45, paragraph (1) of that Act, for a taxable period ending on or after the Effective Date (for a deemed taxable period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the Consumption Tax Act that is deemed to be one taxable period under that paragraph; the same applies in Article 16, paragraph (1) of the Supplementary Provisions), that deemed taxable period whose last day falls on or after the Effective Date; the same applies hereinafter in this paragraph) in which taxable transfers, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Article 2 through the preceding Article and the following Article of the Supplementary Provisions are made, the phrase "total of the amounts constituting the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Consumption Tax Act is deemed to be replaced with "amounts constituting the tax base and their total, classified by differing tax rates", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act is deemed to be replaced with "tax base amount classified by differing tax rates".
施行日以後に終了する課税期間(みなし課税期間(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が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間をいう。附則第十六条第一項において同じ。)にあっては、その末日が施行日以後である当該みなし課税期間。以下この項において同じ。)において附則第二条から前条まで及び次条の規定により旧消費税法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合における当該課税期間に係る消費税法第四十二条第一項、第四項又は第六項の規定による申告書で同法第四十三条第一項各号に掲げる事項を記載したもの及び同法第四十五条第一項の規定による申告書については、同法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、同法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
第十四条(国、地方公共団体等に対する特例に関する経過措置)
Where, for taxable transfers, etc. of assets made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the Effective Date, the consumption tax on those taxable transfers, etc. of assets is at the tax rate prescribed in Article 29 of the Former Consumption Tax Act.
消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が施行日以後であるときは、当該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に規定する税率による。
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where, for taxable purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Consumption Tax Act relating to those taxable purchases.
消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。
Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are prescribed by Cabinet Order in accordance with the provisions of the preceding three paragraphs.
Supplementary Provisions, Article 15Basic Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act by the Provisions of Article 3
第十五条(第三条の規定による消費税法の一部改正に伴う経過措置の原則)
Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" in the following Article and Article 16-3 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 16-3 of the Supplementary Provisions), and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, during the period from the Effective Date to the day preceding the Partial Effective Date.
Supplementary Provisions, Article 16Transitional Measures Concerning Tax Rates, etc. Accompanying the Partial Amendment of the Consumption Tax Act by the Provisions of Article 3
第十六条(第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置)
The provisions of Articles 3, 11 and 12 of the Supplementary Provisions apply mutatis mutandis to the case where, with respect to taxable transfers, etc. of assets made in Japan before the Partial Effective Date, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the 2019 New Consumption Tax Act is made on or after the Partial Effective Date, or the case where it becomes impossible to receive payment as prescribed in Article 39, paragraph (1) of the 2019 New Consumption Tax Act on or after the Partial Effective Date; the provisions of Article 5, paragraphs (1) through (5) and Article 7, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to the case where taxable transfers, etc. of assets and specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 16-3 of the Supplementary Provisions) are made in Japan on or after the Partial Effective Date pursuant to a contract entered into before the Partial Effective Date; the provisions of Article 8, paragraphs (1) and (3) and Article 14, paragraphs (1), (3) and (4) of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable transfers, etc. of assets or taxable purchases made before the Partial Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, or by the national government or a local government to which the provisions of Article 60, paragraph (2) of that Act apply, or a corporation to which the provisions of paragraph (3) of that Article apply, the time for recording the consideration falls on or after the Partial Effective Date; the provisions of Article 9 of the Supplementary Provisions apply mutatis mutandis to the case where, for taxable purchases made in Japan before the Partial Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the 2019 New Consumption Tax Act is received on or after the Partial Effective Date; the provisions of Article 10 of the Supplementary Provisions apply mutatis mutandis to the case where, on or after the Partial Effective Date, inventory relating to taxable purchases made before the Partial Effective Date, or taxable goods taken from a bonded area that fall under inventory, are held; and the provisions of Article 13, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the return prescribed in that paragraph in the case where taxable transfers, etc. of assets and specified taxable purchases to which the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3 applies are made in a taxable period ending on or after the Partial Effective Date (for a deemed taxable period, that deemed taxable period whose last day falls on or after the Partial Effective Date), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.
| Article 3 of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 14 of the Supplementary Provisions) |
| means | means, and, with respect to taxable transfers, etc. of assets made on or after October 1, 2015, excluding those that fall under the specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph | |
| New Consumption Tax Act | the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" through Article 14 of the Supplementary Provisions) | |
| Article 5, paragraph (1) of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date |
| on or after the Effective Date | on or after the Partial Effective Date | |
| Article 2 | Article 3 | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| Article 5, paragraph (2) of the Supplementary Provisions | means. | means.) (referred to as "specified continuously supplied services" in this paragraph. |
| the Effective Date | the Partial Effective Date | |
| taxable transfers, etc. of assets prescribed by Cabinet Order | taxable transfers, etc. of assets prescribed by Cabinet Order, and specified continuously supplied services that have been continuously received since before the Partial Effective Date and other specified taxable purchases prescribed by Cabinet Order (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 14 of the Supplementary Provisions) | |
| April 30, 2014 | October 31, 2019 | |
| right to receive payment | right to receive payment or obligation to pay | |
| relating to taxable transfers, etc. of assets | relating to taxable transfers, etc. of assets or specified taxable purchases | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| Article 5, paragraph (3) of the Supplementary Provisions | October 1, 1996 | October 1, 2013 |
| October 1, 2013 | April 1, 2019 | |
| designated day | 2019 designated day | |
| the Effective Date | the Partial Effective Date | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| Article 5, paragraphs (4) and (5) of the Supplementary Provisions | from October 1, 1996 to the designated day | from October 1, 2013 to the 2019 designated day |
| the Effective Date | the Partial Effective Date | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| , the designated day | , the 2019 designated day | |
| Article 7, paragraph (1) of the Supplementary Provisions | designated day | 2019 designated day |
| the Effective Date | the Partial Effective Date | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| Article 8, paragraph (1) of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date |
| with respect to taxable transfers, etc. of assets | with respect to taxable transfers, etc. of assets or specified taxable purchases | |
| falls on or after the Effective Date | or the day on which the amount of expenses for the specified taxable purchase was paid falls on or after the Partial Effective Date | |
| consumption tax relating to the taxable transfers, etc. of assets | consumption tax relating to the taxable transfers, etc. of assets or specified taxable purchases | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| Article 8, paragraph (3) and Article 9 of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date |
| on or after the Effective Date | on or after the Partial Effective Date | |
| New Consumption Tax Act | 2019 New Consumption Tax Act | |
| Article 10, paragraph (1), Article 11 and Article 12 of the Supplementary Provisions | New Consumption Tax Act | 2019 New Consumption Tax Act |
| before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date | |
| on or after the Effective Date | on or after the Partial Effective Date | |
| Article 13, paragraph (2) of the Supplementary Provisions | the Effective Date | the Partial Effective Date |
| tax rate prescribed in Article 29 of the Former Consumption Tax Act | tax rate prescribed in Article 29 of the Former Consumption Tax Act, or the tax rate prescribed in Article 29 of the 2019 Former Consumption Tax Act pursuant to the provisions of Articles 15 through 16-3 of the Supplementary Provisions | |
| taxable transfers, etc. of assets | taxable transfers, etc. of assets or specified taxable purchases | |
| the total of the amounts constituting the tax base" is deemed to be replaced with "the amounts constituting the tax base and their total, classified by differing tax rates", and in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act, the phrase "amount of the tax base" is deemed to be replaced with "amount of the tax base classified by differing tax rates | relating to specified taxable purchases" is deemed to be replaced with "relating to specified taxable purchases classified by differing tax rates | |
| Article 14, paragraph (1) of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date |
| with respect to taxable transfers, etc. of assets | with respect to taxable transfers, etc. of assets or specified taxable purchases | |
| falls on or after the Effective Date | or the last day of the fiscal year in which the expenses for the specified taxable purchase are to be paid falls on or after the Partial Effective Date | |
| relating to the taxable transfers, etc. of assets | relating to the taxable transfers, etc. of assets or specified taxable purchases | |
| Former Consumption Tax Act | 2019 Former Consumption Tax Act | |
| Article 14, paragraph (3) of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date |
| on or after the Effective Date | on or after the Partial Effective Date | |
| New Consumption Tax Act | 2019 New Consumption Tax Act | |
| Article 14, paragraph (4) of the Supplementary Provisions | before the Effective Date | during the period from the Effective Date to the day preceding the Partial Effective Date |
| and | and specified taxable purchases, and |
附則第三条、第十一条及び第十二条の規定は一部施行日前に国内において行った課税資産の譲渡等につき一部施行日以後に元年新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合又は元年新消費税法第三十九条第一項に規定する領収をすることができなくなった場合について、附則第五条第一項から第五項まで及び第七条第一項の規定は一部施行日前の契約に基づき一部施行日以後に国内において課税資産の譲渡等及び特定課税仕入れ(消費税法第五条第一項に規定する特定課税仕入れをいう。以下この条及び附則第十六条の三において同じ。)を行う場合について、附則第八条第一項及び第三項並びに第十四条第一項、第三項及び第四項の規定は消費税法第十八条第一項の個人事業者又は同法第六十条第二項の規定の適用を受ける国若しくは地方公共団体若しくは同条第三項の規定の適用を受ける法人が一部施行日前に行った課税資産の譲渡等又は課税仕入れの対価の計上の時期が一部施行日以後となる場合について、附則第九条の規定は一部施行日前に国内において行った課税仕入れにつき一部施行日以後に元年新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合について、附則第十条の規定は一部施行日前に行った課税仕入れに係る棚卸資産又は保税地域から引き取った課税貨物で棚卸資産に該当するものを一部施行日以後有している場合について、附則第十三条第二項の規定は一部施行日以後に終了する課税期間(みなし課税期間にあっては、その末日が一部施行日以後である当該みなし課税期間)において第三条の規定による改正前の消費税法第二十九条に規定する税率が適用される課税資産の譲渡等及び特定課税仕入れが行われた場合における同項に規定する申告書について、それぞれ準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 附則第三条 | 施行日前 | 施行日から附則第一条第二号に定める日(以下附則第十四条までにおいて「一部施行日」という。)の前日までの間 |
| をいう | をいい、平成二十七年十月一日以後に行った課税資産の譲渡等については、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 | |
| 新消費税法 | 第三条の規定による改正後の消費税法(以下附則第十四条までにおいて「元年新消費税法」という。) | |
| 附則第五条第一項 | 施行日前 | 施行日から一部施行日の前日までの間 |
| 施行日以後 | 一部施行日以後 | |
| 第二条 | 第三条 | |
| 旧消費税法 | 元年旧消費税法 | |
| 附則第五条第二項 | をいう。 | をいう。)(以下この項において「特定継続供給役務」という。 |
| 施行日 | 一部施行日 | |
| 定める課税資産の譲渡等 | 定める課税資産の譲渡等並びに特定継続供給役務で一部施行日前から継続して提供を受けているものその他の政令で定める特定課税仕入れ(消費税法第五条第一項に規定する特定課税仕入れをいう。以下附則第十四条までにおいて同じ。) | |
| 平成二十六年四月三十日 | 令和元年十月三十一日 | |
| 支払を受ける権利 | 支払を受ける権利又は支払義務 | |
| 係る課税資産の譲渡等 | 係る課税資産の譲渡等又は特定課税仕入れ | |
| 旧消費税法 | 元年旧消費税法 | |
| 附則第五条第三項 | 平成八年十月一日 | 平成二十五年十月一日 |
| 平成二十五年十月一日 | 平成三十一年四月一日 | |
| 指定日 | 三十一年指定日 | |
| 施行日 | 一部施行日 | |
| 旧消費税法 | 元年旧消費税法 | |
| 附則第五条第四項及び第五項 | 平成八年十月一日から指定日 | 平成二十五年十月一日から三十一年指定日 |
| 施行日 | 一部施行日 | |
| 旧消費税法 | 元年旧消費税法 | |
| 、指定日 | 、三十一年指定日 | |
| 附則第七条第一項 | 指定日 | 三十一年指定日 |
| 施行日 | 一部施行日 | |
| 旧消費税法 | 元年旧消費税法 | |
| 附則第八条第一項 | 施行日前 | 施行日から一部施行日の前日までの間 |
| につき | 又は特定課税仕入れにつき | |
| が施行日以後 | 又は当該特定課税仕入れに係る費用の額を支出した日が一部施行日以後 | |
| に係る消費税 | 又は特定課税仕入れに係る消費税 | |
| 旧消費税法 | 元年旧消費税法 | |
| 附則第八条第三項及び第九条 | 施行日前 | 施行日から一部施行日の前日までの間 |
| 施行日以後 | 一部施行日以後 | |
| 新消費税法 | 元年新消費税法 | |
| 附則第十条第一項、第十一条及び第十二条 | 新消費税法 | 元年新消費税法 |
| 施行日前 | 施行日から一部施行日の前日までの間 | |
| 施行日以後 | 一部施行日以後 | |
| 附則第十三条第二項 | 施行日 | 一部施行日 |
| 規定する税率 | 規定する税率又は附則第十五条から第十六条の三までの規定により元年旧消費税法第二十九条に規定する税率 | |
| 課税資産の譲渡等 | 課税資産の譲渡等又は特定課税仕入れ | |
| 課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、同法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額 | 特定課税仕入れに係る」とあるのは、「特定課税仕入れに係る税率の異なるごとに区分した | |
| 附則第十四条第一項 | 施行日前 | 施行日から一部施行日の前日までの間 |
| につき | 又は特定課税仕入れにつき | |
| が施行日以後 | 又は当該特定課税仕入れの費用の支払をすべき会計年度の末日が一部施行日以後 | |
| に係る | 又は特定課税仕入れに係る | |
| 旧消費税法 | 元年旧消費税法 | |
| 附則第十四条第三項 | 施行日前 | 施行日から一部施行日の前日までの間 |
| 施行日以後 | 一部施行日以後 | |
| 新消費税法 | 元年新消費税法 | |
| 附則第十四条第四項 | 施行日前 | 施行日から一部施行日の前日までの間 |
| 及び | 及び特定課税仕入れ並びに |
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the application of Article 38, paragraph (1), Article 38-2, paragraph (1) and Article 39, paragraph (1) of the 2019 New Consumption Tax Act to taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph (referred to as the "transitional measure provisions" in this paragraph), apply (referred to as "transfers, etc. under the transitional measures" in this paragraph), or to specified taxable purchases to which the transitional measure provisions apply (referred to as "specified taxable purchases under the transitional measures" in this paragraph); the provisions of Article 5, paragraph (7) of the Supplementary Provisions apply mutatis mutandis to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the 2019 New Consumption Tax Act in the case where a business operator takes a transfer of or borrows assets relating to transfers, etc. under the transitional measures from a business operator to which the transitional measure provisions applied, or receives provision of services relating to such transfers, etc. under the transitional measures, or in the case where a business operator makes specified taxable purchases under the transitional measures; and the provisions of Article 5, paragraph (8) of the Supplementary Provisions apply mutatis mutandis to the case where a business operator makes transfers, etc. under the transitional measures (limited to those to which the provisions of paragraph (3) or the main clause of paragraph (4) of that Article, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply), respectively. In this case, the terms listed in the middle column of the following table that appear in the provisions listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively.
| Article 5, paragraph (6) of the Supplementary Provisions | relating to taxable transfers, etc. of assets | relating to taxable transfers, etc. of assets or specified taxable purchases |
| New Consumption Tax Act | 2019 New Consumption Tax Act | |
| and | , Article 38-2, paragraph (1) and | |
| 8/100 | 10/100 | |
| 5/100 | 8/100 | |
| 6.3/108 | 7.8/110 | |
| 4/105", and | 6.3/108", and in Article 38-2, paragraph (1) of the 2019 New Consumption Tax Act, the phrase "7.8/100" is deemed to be replaced with "6.3/100", and | |
| 4/105" | 6.3/108" | |
| Article 5, paragraph (7) of the Supplementary Provisions | "又は" (or) | "若しくは" (or, joining a smaller group of alternatives) |
| the case under the New Consumption Tax Act | the case, or the case where specified taxable purchases to which the provisions of paragraph (2) applied are made, under the 2019 New Consumption Tax Act | |
| those provisions, the phrase "6.3/108" is deemed to be replaced with "4/105 | Article 30, paragraph (1) and Article 32, paragraph (1), item (i) of the 2019 New Consumption Tax Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108", the phrase "7.8/100" is deemed to be replaced with "6.3/100", and in Article 36, paragraph (1) of the 2019 New Consumption Tax Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108 |
附則第五条第六項の規定は前項において読み替えて準用する同条第一項から第三項まで、第四項本文又は第五項本文の規定(以下この項において「経過措置規定」という。)の適用を受ける課税資産の譲渡等(以下この項において「経過措置譲渡等」という。)又は経過措置規定の適用を受ける特定課税仕入れ(以下この項において「経過措置特定課税仕入れ」という。)に係る元年新消費税法第三十八条第一項、第三十八条の二第一項及び第三十九条第一項の規定の適用について、附則第五条第七項の規定は事業者が経過措置規定の適用を受けた事業者から経過措置譲渡等に係る資産を譲り受け、若しくは借り受け、若しくは当該経過措置譲渡等に係る役務の提供を受けた場合又は経過措置特定課税仕入れを行った場合における元年新消費税法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用について、附則第五条第八項の規定は事業者が経過措置譲渡等(前項において読み替えて準用する同条第三項又は第四項本文の規定の適用を受けるものに限る。)を行った場合について、それぞれ準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 附則第五条第六項 | に係る | 又は特定課税仕入れに係る |
| 新消費税法 | 元年新消費税法 | |
| 及び | 、第三十八条の二第一項及び | |
| 百分の八 | 百分の十 | |
| 百分の五 | 百分の八 | |
| 百八分の六・三 | 百十分の七・八 | |
| 百五分の四」と、 | 百八分の六・三」と、元年新消費税法第三十八条の二第一項中「百分の七・八」とあるのは「百分の六・三」と、 | |
| 百五分の四」とする | 百八分の六・三」とする | |
| 附則第五条第七項 | 、又は | 、若しくは |
| 場合における新消費税法 | 場合又は第二項の規定の適用を受けた特定課税仕入れを行った場合における元年新消費税法 | |
| これらの規定中「百八分の六・三」とあるのは、「百五分の四 | 元年新消費税法第三十条第一項及び第三十二条第一項第一号中「百十分の七・八」とあるのは「百八分の六・三」と、「百分の七・八」とあるのは「百分の六・三」と、元年新消費税法第三十六条第一項中「百十分の七・八」とあるのは「百八分の六・三 |
The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where the provisions of Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), apply; the provisions of Article 5, paragraph (7) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in the preceding paragraph, apply mutatis mutandis to the case where delivery is received, from a business operator to which the provisions of Article 7, paragraph (1) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (1), applied, of the subject matter to which the provisions of that paragraph applied (limited to the portion of the amount of consideration for the subject matter so delivered that relates to the amount to which the provisions of that paragraph applied); and the provisions of Article 7, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the case where delivery is made of the subject matter to which the provisions of paragraph (1) of that Article, as applied mutatis mutandis with terms replaced in paragraph (1), apply, respectively.
Supplementary Provisions, Article 16-2Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers
第十六条の二(リース譲渡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)
Where a business operator has made a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act) during the period from the Effective Date to the day preceding the Partial Effective Date, and some of the installments for that lease transfer fall due on or after the Partial Effective Date, the consumption tax on the portion of that lease transfer that is deemed to have been a taxable transfer, etc. of assets made on or after the Partial Effective Date is at the tax rate prescribed in Article 29 of the Consumption Tax Act before amendment by the provisions of Article 3.
事業者が、施行日から一部施行日の前日までの間に行った消費税法第十六条第一項に規定するリース譲渡(所得税法等の一部を改正する法律(平成三十年法律第七号。以下この項において「三十年改正法」という。)第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び三十年改正法附則第四十四条第二項に規定する旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。)につき、当該リース譲渡に係る賦払金の額で一部施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち一部施行日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、第三条の規定による改正前の消費税法第二十九条に規定する税率による。
The provisions of Article 5, paragraph (6) of the Supplementary Provisions, as applied mutatis mutandis with terms replaced in paragraph (2) of the preceding Article, apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Supplementary Provisions, Article 16-3Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Receiving a Refund, etc. of Consideration for Specified Taxable Purchases
第十六条の三(特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除に関する経過措置)
Where a business operator prescribed in Article 38-2, paragraph (1) of the 2019 New Consumption Tax Act receives, on or after the Partial Effective Date, a refund, etc. of consideration for specified taxable purchases prescribed in that paragraph with respect to specified taxable purchases made in Japan during the period from October 1, 2015 to the day preceding the Partial Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under the provisions of that Article for that refund, etc. of consideration for specified taxable purchases.
元年新消費税法第三十八条の二第一項に規定する事業者が、平成二十七年十月一日から一部施行日の前日までの間に国内において行った特定課税仕入れにつき、一部施行日以後に同項に規定する特定課税仕入れに係る対価の返還等を受けた場合には、当該特定課税仕入れに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Penal Provisions
第十七条(罰則に関する経過措置)
With regard to the application of penal provisions to acts committed before the respective effective dates of the provisions of Articles 2 and 3, and to acts committed after the respective effective dates of the provisions of Articles 2 and 3 in relation to consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
第二条及び第三条の規定のそれぞれの施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係る第二条及び第三条の規定のそれぞれの施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 18Measures upon Raising the Consumption Tax Rate
第十八条(消費税率の引上げに当たっての措置)
In raising the consumption tax rate, in order to implement it on the condition that the economic situation is improved, necessary measures are to be taken, including the implementation of comprehensive measures to bring about at an early date a desirable form of economic growth aiming at approximately 3 percent in nominal economic growth rate and approximately 2 percent in real economic growth rate on average from fiscal year 2011 to fiscal year 2020, with a view to escaping from a situation of persistently falling prices and revitalizing the economy.
消費税率の引上げに当たっては、経済状況を好転させることを条件として実施するため、物価が持続的に下落する状況からの脱却及び経済の活性化に向けて、平成二十三年度から令和二年度までの平均において名目の経済成長率で三パーセント程度かつ実質の経済成長率で二パーセント程度を目指した望ましい経済成長の在り方に早期に近づけるための総合的な施策の実施その他の必要な措置を講ずる。
As flexible fiscal responses become possible through the implementation of fundamental tax reform, etc., measures aimed at the growth, etc. of the Japanese economy, such as allocating funds with priority to fields that contribute to the growth strategy and to advance disaster prevention, disaster mitigation, etc., are to be considered, taking into account the state of supply and demand in the Japanese economy, the impact on the economy of raising the consumption tax rate, and so on.
税制の抜本的な改革の実施等により、財政による機動的対応が可能となる中で、我が国経済の需要と供給の状況、消費税率の引上げによる経済への影響等を踏まえ、成長戦略並びに事前防災及び減災等に資する分野に資金を重点的に配分することなど、我が国経済の成長等に向けた施策を検討する。
Supplementary Provisions, Article 19Delegation to Cabinet Order
第十九条(政令への委任)
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。