Supplementary Provisions, Article 6Transitional Measures Concerning Tax Rates, etc. in the Case of Receiving Special Provisions on the Time of Transfers on Deferred Payment Terms of Assets That Give Rise to Timber Income or Capital Gains of Individual Business Operators
第六条（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡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 an individual business operator under Article 36, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the application date, if there is an installment of that transfer on deferred payment terms whose payment due date arrives on or after the application date, the consumption tax on the taxable transfer, etc. of assets for the portion relating to that installment is at the rate prescribed in Article 29 of the Former Act.
The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Supplementary Provisions, Article 7Method of Calculating Amount of Consideration for Contracts for Long-Term Construction Before the Application Date
第七条（適用日前の長期工事の請負に係る対価の額の計算方法）
The amount calculated as specified by Cabinet Order prescribed in Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act is the amount calculated by multiplying the amount of consideration for the long-term construction prescribed in that paragraph by the proportion that the total amount of raw material costs, labor costs and other expenses paid during the period from the date of commencement of that long-term construction to the day preceding the application date accounts for in the amount of construction costs estimated for that long-term construction according to the circumstances as of the day preceding the application date.
改正法附則第十三条第一項に規定する政令で定めるところにより計算した金額は、同項に規定する長期工事に係る対価の額に、適用日の前日の現況により当該長期工事につき見積もられる工事原価の額のうちに当該長期工事の着手の日から適用日の前日までの間に支出した原材料費、労務費その他の経費の額の合計額の占める割合を乗じて計算した金額とする。
Supplementary Provisions, Article 8Transitional Measures Concerning Taxable Sales Ratio, etc.
第八条（課税売上割合等に関する経過措置）
Where a business operator has made, on or after the application date, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to taxable transfers, etc. of assets made in Japan before the application date, the provisions then in force continue to govern the calculation of the amounts set out in Article 48, paragraph (1), item (ii), Article 53, paragraph (3), item (ii) and Article 57, paragraph (5), item (vi) of the New Order relating to that refund, etc. of consideration for sales.
事業者が、適用日前に国内において行った課税資産の譲渡等につき、適用日以後に新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新令第四十八条第一項第二号、第五十三条第三項第二号及び第五十七条第五項第六号に掲げる金額の計算については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning the Retention Period of Books, etc. Pertaining to Deduction of the Amount of Tax on Taxable Purchases, etc.
第九条（課税仕入れ等の税額の控除に係る帳簿等の保存期間に係る経過措置）
The provisions of Article 50, paragraph (1) of the New Order apply to the retention of books and invoices, etc. prescribed in Article 30, paragraph (7) of the New Act relating to taxable purchases made by a business operator in Japan on or after the application date and taxable goods taken out of a bonded area on or after the application date, and the provisions then in force continue to govern the retention of books or invoices, etc. prescribed in Article 30, paragraph (7) of the Former Act relating to taxable purchases made by a business operator in Japan before the application date and taxable goods taken out of a bonded area before the application date.
Supplementary Provisions, Article 10Transitional Measures Concerning Calculation of Taxable Sales in the Base Period, etc. Where a Refund, etc. of Consideration for Sales Is Made for Taxable Transfers, etc. of Assets Made on or After the Application Date to Which the Former Tax Rate Applied
第十条（適用日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置）
Where a business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to taxable transfers, etc. of assets to which the provisions of Article 10, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 11, paragraph (1), Article 12, paragraph (1), Article 13, paragraph (1), Article 14, paragraph (1) or Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act, or the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4), Article 6, paragraph (1) or Article 13, paragraph (1) of the Supplementary Provisions, have been applied, then in the application of the provisions of Article 9, paragraph (2) of the New Act and Article 22, Article 23, Article 48, paragraph (1), Article 53, paragraph (3) and Article 57 of the New Order relating to that refund, etc. of consideration for sales, the phrase "the amount calculated by multiplying the amount of consumption tax by 125/100" in Article 9, paragraph (2), item (i), (b) of the New Act and in Article 22, paragraph (1), item (ii), Article 23, paragraph (2), item (ii), Article 48, paragraph (1), item (ii), (b), Article 53, paragraph (3), item (ii), (b) and Article 57, paragraph (5), item (vi) of the New Order is deemed to be replaced with "the amount of consumption tax".
事業者が、改正法附則第十条第一項から第三項まで、第四項本文若しくは第五項本文、第十一条第一項、第十二条第一項、第十三条第一項、第十四条第一項若しくは第二十二条第一項の規定又は附則第五条第一項から第三項まで、第四項本文、第六条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等につき、新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新法第九条第二項並びに新令第二十二条、第二十三条、第四十八条第一項、第五十三条第三項及び第五十七条の規定の適用については、新法第九条第二項第一号ロ並びに新令第二十二条第一項第二号、第二十三条第二項第二号、第四十八条第一項第二号ロ、第五十三条第三項第二号ロ及び第五十七条第五項第六号中「消費税額に百分の百二十五を乗じて算出した金額」とあるのは、「消費税額」とする。
Supplementary Provisions, Article 11Transitional Measures Concerning Taxable Periods, etc. for Company Splits to Which Marginal Deduction Does Not Apply
第十一条（限界控除の適用のない分割に係る課税期間等に関する経過措置）
In the application of Article 40 of the Former Act, which is to remain in force pursuant to the provisions of Article 20 of the Supplementary Provisions of the Amending Act, Articles 60 through 62 of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") remain in force.
改正法附則第二十条の規定によりなおその効力を有するものとされる旧法第四十条の規定の適用については、改正前の消費税法施行令（以下「旧令」という。）第六十条から第六十二条までの規定は、なおその効力を有する。
Supplementary Provisions, Article 12Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
第十二条（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）
Where a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to the provisions of these Supplementary Provisions is made in a taxable period prescribed in Article 21, paragraph (3) of the Supplementary Provisions of the Amending Act that ends on or after the application date, the provisions of that paragraph apply with the phrase "the provisions of these Supplementary Provisions" in that paragraph deemed to be replaced with "the provisions of these Supplementary Provisions or the provisions of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 341 of 1995)".
Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments
第十三条（国又は地方公共団体に準ずる法人に対する特例に関する経過措置）
Where a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act that is subject to the application of that paragraph has made taxable transfers, etc. of assets before the application date, if the last day of the taxable period in which the consideration for those taxable transfers, etc. of assets is to be received is on or after the application date, the consumption tax on those taxable transfers, etc. of assets is at the rate prescribed in Article 29 of the Former Act.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、適用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課税期間の末日が適用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、旧法第二十九条に規定する税率による。
The provisions of Article 5, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act that is subject to the application of that paragraph has made taxable purchases before the application date, if the last day of the taxable period in which the expense of those taxable purchases is to be paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to those taxable purchases.
消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、適用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課税期間の末日が適用日以後であるときは、当該課税仕入れに係る新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。
Supplementary Provisions, Article 14Transitional Measures Concerning Approval of Corporations Equivalent to the National Government or Local Governments
第十四条（国又は地方公共団体に準ずる法人に係る承認に関する経過措置）
A corporation that has received the approval of the Minister of Finance under Article 74, paragraph (1) of the Former Order is deemed to be a corporation that has received the approval of the district director under Article 74, paragraph (1) of the New Order.
旧令第七十四条第一項の規定による大蔵大臣の承認を受けている法人は、新令第七十四条第一項の規定による税務署長の承認を受けた法人とみなす。
The corporations and periods for which the approval of the Minister of Finance under Article 76, paragraph (1) and paragraph (2), item (iv) of the Former Order has been received are deemed to be corporations and periods for which the approval of the district director under Article 76, paragraph (1) and paragraph (2), item (iv) of the New Order has been received.
旧令第七十六条第一項及び第二項第四号の規定による大蔵大臣の承認を受けている法人及び期間は、新令第七十六条第一項及び第二項第四号の規定による税務署長の承認を受けた法人及び期間とみなす。
An application for approval made to the Minister of Finance under Article 74, paragraph (3) or Article 76, paragraph (4) of the Former Order before the application date is deemed to be an application for approval made to the district director on the application date under Article 74, paragraph (3) or Article 76, paragraph (4) of the New Order.
適用日前に旧令第七十四条第三項又は第七十六条第四項の規定により大蔵大臣に対しされた承認の申請については、適用日に新令第七十四条第三項又は第七十六条第四項の規定により税務署長に対しされた承認の申請とみなす。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.
第十五条（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置）
The provisions of Article 75, paragraph (4) of the New Order apply to specified income prescribed in paragraph (3) of that Article that is received on or after the application date, and the provisions then in force continue to govern specified income prescribed in Article 75, paragraph (3) of the Former Order that was received before the application date.
新令第七十五条第四項の規定は、適用日以後に受け入れる同条第三項に規定する特定収入について適用し、適用日前に受け入れた旧令第七十五条第三項に規定する特定収入については、なお従前の例による。
specified incomemachine translation
「特定収入」
Specified income as referred to in Article 60, paragraph (4) of the Consumption Tax Act: income of the State or a local government (where it runs a business in a special account), a corporation listed in Appended Table 3 of that Act, a public interest trust trustee (公益信託受託事業者) or an association or foundation without legal personality (人格のない社団等) other than consideration for transfers, etc. of assets (資産の譲渡等), apart from income a Cabinet Order (政令) excludes.
Short name set inArticle 75, paragraph (3)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 341 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, 1 April 1997, the date from which Article 5 of the Order for Enforcement of the Consumption Tax Act as amended by that Order applies to taxable purchases made in Japan and to assets taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, short name for Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act.
Defined inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 3 of Act No. 109 of 1994, which partially amended the Income Tax Act and the Consumption Tax Act, amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 341 of 1995 amended it.
Short name set inSupplementary Provisions, Article 11, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.