Supplementary Provisions, Article 153Transitional Measures Concerning Supply of Telecommunications Services, etc. Received from Foreign Business Operators
第百五十三条（国外事業者から受けた電気通信利用役務の提供等に関する経過措置）
The provisions then in force continue to govern the application of Article 38, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter in this Article referred to as the "2015 Amendment Act") to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that 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) made in Japan during the period from the application date of the new Consumption Tax Act prescribed in Article 35 of the Supplementary Provisions of the 2015 Amendment Act to September 30, 2023 (hereinafter in this Article referred to as the "former law application period") and that relate to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the Consumption Tax Act, and excluding those that fall under the provision of telecommunications services for businesses prescribed in Article 2, paragraph (1), item (viii)-4 of the Consumption Tax Act; the same applies hereinafter in this Article) received from a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act, and to the application of Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act to the supply of telecommunications services made in Japan during the former law application period by a business operator that received registration pursuant to Article 39, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act as in force before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).
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。以下この条において同じ。）が、所得税法等の一部を改正する法律（平成二十七年法律第九号。以下この条において「二十七年改正法」という。）附則第三十五条に規定する新消費税法適用日から令和五年九月三十日までの間（以下この条において「旧法適用期間」という。）に国内において行った同項第十二号に規定する課税仕入れのうち同項第四号の二に規定する国外事業者から受けた電気通信利用役務の提供（同項第八号の三に規定する電気通信利用役務の提供をいい、同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において同じ。）に係るものに係る二十七年改正法附則第三十八条第一項から第三項までの規定の適用及び第十八条の規定（同条中二十七年改正法附則第三十五条の改正規定、二十七年改正法附則第三十六条第一項の改正規定及び二十七年改正法附則第三十八条から第四十条までの改正規定に限る。）による改正前の二十七年改正法附則第三十九条第一項の規定により登録を受けた事業者が、旧法適用期間に国内において行った電気通信利用役務の提供に係る二十七年改正法附則第三十八条第四項及び第五項の規定の適用については、なお従前の例による。