Supplementary Provisions (Act No. 15 of 2016), Article 47 — Consumption Tax Act — japanlaw

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Supplementary Provisions, Article 47Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to Small-Scale Business Operators

第四十七条（小規模事業者に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置）

Where, for taxable purchases made before the 2023 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 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 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、五年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五年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及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。

Cited by1

Supplementary Provisions, Article 1, paragraph (1), item (ix), (a)
Effective Date
“Articles 46 through 51”

Defined terms4

individual business operator
個人事業者（こじんじぎょうしゃ）
An individual who carries on a business, as Article 2, paragraph (1), item (iii) of the Consumption Tax Act defines it.
事業を行う個人
Article 2, paragraph (1), item (iii)See it in the glossary
2023 Effective Date
五年施行日（ごねんしこうび）
1 October 2023, the date set in Article 1, item (ix) of the supplementary provisions (附則) of Act No. 15 of 2016 on which the provisions that item lists come into effect, chiefly Article 5 of that Act apart from the parts it excepts.
Supplementary Provisions, Article 32, paragraph (3)See it in the glossary
taxable purchase
課税仕入れ（かぜいしいれ）
A business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) and supplies exempt from consumption tax under Article 8, paragraph (1) or another law or a treaty.
同項第十二号に規定する課税仕入れ
Supplementary Provisions, Article 34, paragraph (2)See it in the glossary
New Consumption Tax Act
新消費税法（しんしょうひぜいほう）
In Articles 44 to 53-2 of the supplementary provisions (附則) of Act No. 15 of 2016, the Consumption Tax Act as amended by the provisions of Article 5 of that Act that came into effect on 1 October 2023 (五年改正規定).
Supplementary Provisions, Article 44, 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

Permanent link, independent of the slug:

/l/363AC0000000108/suppl-4281-15/art-47