Supplementary Provisions, Article 38Transitional Measures Concerning Calculation of the Tax Base, etc. of Small and Medium-Sized Business Operators That Make 2019 Reduced-Rate Transfers, etc. of Assets
第三十八条（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置）
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5 (limited to the provision of that Article amending Article 8 of that Act; the same applies hereinafter in this paragraph and Article 52, paragraph (1) of the Supplementary Provisions), or other provisions of laws or treaties; the same applies hereinafter in this Article and paragraph (1) of the following Article) (excluding a business operator that is exempt 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 hereinafter through Article 40 of the Supplementary Provisions) has difficulty in totaling, classified by differing tax rates, the tax-inclusive value (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including an amount equivalent to the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this Article and in the items of paragraph (1) of the following Article) of taxable transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5, or other provisions of laws or treaties, taxable transfers, etc. of assets to which the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; hereinafter in this paragraph and paragraph (2), item (i) referred to as the "2012 Consumption Tax Act Amendment Act"), as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply, and other taxable transfers, etc. of assets specified by Cabinet Order; the same applies hereinafter in this Article and paragraph (1), item (i) of the following Article) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) are 50,000,000 yen or less (meaning the taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) (excluding taxable periods relating to a corporate split, etc. prescribed in Article 37, paragraph (1) of the 2016 New Consumption Tax Act; the same applies in the following paragraph), the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.
元年軽減対象資産の譲渡等（消費税法第七条第一項、第五条の規定（同条中同法第八条の改正規定に限る。以下この項及び附則第五十二条第一項において同じ。）による改正後の同法第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条及び次条第一項において同じ。）を行う事業者（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。以下附則第四十条までにおいて同じ。）が、適用対象期間（その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。以下附則第五十三条の二までにおいて同じ。）が五千万円以下である課税期間（同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。以下附則第五十三条の二までにおいて同じ。）（二十八年新消費税法第三十七条第一項に規定する分割等に係る課税期間を除く。次項において同じ。）のうち元年適用日から五年施行日の前日までの期間に該当する期間をいう。）中に国内において行った課税資産の譲渡等（消費税法第七条第一項、第五条の規定による改正後の同法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。以下この項及び次項第一号において「二十四年消費税法改正法」という。）附則第十六条第一項において読み替えて準用する二十四年消費税法改正法附則第五条第一項の規定の適用を受ける課税資産の譲渡等その他の政令で定める課税資産の譲渡等を除く。以下この条及び次条第一項第一号において同じ。）の税込価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含むものとする。以下この条及び同項各号において同じ。）を税率の異なるごとに区分して合計することにつき困難な事情があるときは、当該税込価額の合計額に軽減売上割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。第五項及び第六項において同じ。）を乗じて計算した金額（以下この項において「軽減対象税込売上額」という。）に百八分の百を乗じて計算した金額を当該適用対象期間における元年軽減対象資産の譲渡等の対価の額の合計額とし、当該税込価額の合計額から軽減対象税込売上額を控除した残額に百十分の百を乗じて計算した金額を当該適用対象期間における課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）の対価の額の合計額として、この附則及び消費税法の規定を適用することができる。
the total tax-inclusive value of taxable transfers, etc. of assets made in Japan during ten consecutive business days of normal business in that eligible period (or, where there are no ten consecutive business days of normal business in that eligible period, during that eligible period);
of the amount listed in the preceding item, the amount of the portion relating to 2019 reduced-rate transfers, etc. of assets.
前号に掲げる金額のうち、元年軽減対象資産の譲渡等に係る部分の金額
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less and to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act do not apply, the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied, except where the provisions of the preceding paragraph apply, by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the retail, etc. reduced-rate purchase ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive retail, etc. sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive retail, etc. sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets relating to wholesale business and retail business (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.
元年軽減対象資産の譲渡等を行う事業者が、適用対象期間（その基準期間における課税売上高が五千万円以下である課税期間であって二十八年新消費税法第三十七条第一項の規定の適用を受けない課税期間のうち元年適用日から五年施行日の前日までの期間に該当する期間をいう。）中に国内において行った卸売業及び小売業に係る課税資産の譲渡等の税込価額を税率の異なるごとに区分して合計することにつき困難な事情があるときは、前項の規定の適用を受ける場合を除き、当該税込価額の合計額に小売等軽減仕入割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。第五項及び第六項において同じ。）を乗じて計算した金額（以下この項において「軽減対象小売等税込売上額」という。）に百八分の百を乗じて計算した金額を当該適用対象期間における卸売業及び小売業に係る元年軽減対象資産の譲渡等の対価の額の合計額とし、当該税込価額の合計額から軽減対象小売等税込売上額を控除した残額に百十分の百を乗じて計算した金額を当該適用対象期間における卸売業及び小売業に係る課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）の対価の額の合計額として、この附則及び消費税法の規定を適用することができる。
the total amount required solely for wholesale business and retail business, out of the amount of consideration paid for taxable purchases made in Japan during that eligible period (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 40 of the Supplementary Provisions), the amount calculated by multiplying the amount of consideration paid for specified taxable purchases prescribed in that paragraph by 110/100 (or 108/100 where they are specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in Article 44, paragraphs (4) and (5) of the Supplementary Provisions) to which the provisions of Article 5, paragraph (2), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply), and the amount obtained by adding, to the tax base of consumption tax on taxable goods taken out of a bonded area during that eligible period (excluding those exempt from consumption tax under the provisions of other laws or treaties; the same applies in paragraph (1) of the following Article), the amount of consumption tax imposed or to be imposed on those taxable goods and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base (excluding the amount equivalent to the amount of accessory tax on those tax amounts) (referred to as the "tax-inclusive value of taxable goods taken out of a bonded area" in paragraph (1) of the following Article and Article 40, paragraph (1) of the Supplementary Provisions);
当該適用対象期間中に国内において行った課税仕入れに係る支払対価の額（消費税法第三十条第一項に規定する課税仕入れに係る支払対価の額をいう。以下附則第四十条までにおいて同じ。）、同項に規定する特定課税仕入れに係る支払対価の額に百分の百十（二十四年消費税法改正法附則第十六条第一項において読み替えて準用する二十四年消費税法改正法附則第五条第二項、第八条第一項又は第十四条第一項の規定の適用を受ける特定課税仕入れ（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。附則第四十四条第四項及び第五項において同じ。）である場合には、百分の百八）を乗じて計算した金額及び当該適用対象期間中に保税地域から引き取った課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。次条第一項において同じ。）に係る消費税の課税標準に当該課税貨物に課された又は課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）を加算した金額（同条第一項及び附則第四十条第一項において「課税貨物に係る税込引取価額」という。）のうち、卸売業及び小売業にのみ要するものの金額の合計額
of the amount listed in the preceding item, the amount required solely for 2019 reduced-rate transfers, etc. of assets.
前号に掲げる金額のうち、元年軽減対象資産の譲渡等にのみ要するものの金額
Wholesale business prescribed in the preceding paragraph means a business that sells goods purchased from another person to another business operator without changing their nature and form, and retail business prescribed in that paragraph means a business that sells goods purchased from another person without changing their nature and form, other than wholesale business prescribed in that paragraph.
Where a business operator that intends to apply the provisions of paragraph (1) or (2) (limited to a business operator that mainly makes 2019 reduced-rate transfers, etc. of assets) has difficulty in calculating the reduced-rate sales ratio under paragraph (1) or the retail, etc. reduced-rate purchase ratio under paragraph (2), it may apply those provisions by deeming 50/100 to be that reduced-rate sales ratio or that retail, etc. reduced-rate purchase ratio.
Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act makes a refund, etc. of consideration for sales prescribed in paragraph (1) of that Article with respect to a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of the preceding paragraph have been applied), the provisions of Article 38, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets that is the subject of that refund, etc. of consideration for sales; provided, however, that where it is difficult to classify the amount of that refund, etc. of consideration for sales by differing tax rates, the provisions of Article 38, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the amount of that refund, etc. of consideration for sales by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of the preceding paragraph apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 38, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
消費税法第三十八条第一項に規定する事業者が、第一項又は第二項の規定の適用を受けた課税資産の譲渡等（前項の規定の適用を受けた課税資産の譲渡等を含む。）につき、同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の対象となった課税資産の譲渡等の事実に基づき、同項の規定を適用する。ただし、当該売上げに係る対価の返還等の金額を税率の異なるごとに区分することが困難な場合には、当該売上げに係る対価の返還等の金額に当該課税資産の譲渡等を行った第一項の適用対象期間における軽減売上割合又は第二項の適用対象期間における小売等軽減仕入割合（前項の規定の適用がある場合には、百分の五十）を乗じて計算した金額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十八条第一項に規定する元年軽減対象資産の譲渡等に係るものとして、同項の規定を適用することができる。
Where a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act becomes unable to receive the whole or part of the tax-inclusive value of a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of paragraph (4) have been applied), because the facts prescribed in paragraph (1) of that Article have occurred with respect to accounts receivable or other claims relating to that taxable transfer, etc. of assets, the provisions of Article 39, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets for which receipt has become impossible; provided, however, that where it is difficult to classify by differing tax rates the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible, the provisions of Article 39, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of paragraph (4) apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 39, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
消費税法第三十九条第一項に規定する事業者が、第一項又は第二項の規定の適用を受けた課税資産の譲渡等（第四項の規定の適用を受けた課税資産の譲渡等を含む。）に係る売掛金その他の債権につき、同条第一項に規定する事実が生じたため、当該課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった課税資産の譲渡等の事実に基づき、同項の規定を適用する。ただし、当該領収をすることができなくなった課税資産の譲渡等の税込価額を税率の異なるごとに区分することが困難な場合には、当該領収をすることができなくなった課税資産の譲渡等の税込価額に当該課税資産の譲渡等を行った第一項の適用対象期間における軽減売上割合又は第二項の適用対象期間における小売等軽減仕入割合（第四項の規定の適用がある場合には、百分の五十）を乗じて計算した金額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十九条第一項に規定する元年軽減対象資産の譲渡等に係るものとして、同項の規定を適用することができる。
The method of calculating the reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.