Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.
第十四条（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 Effective Date (excluding income that is provided, in laws and regulations, in the grant guidelines, etc. prescribed in Article 75, paragraph (1), item (vi), (a) of the Order for Enforcement of the Consumption Tax Act, or in the documents prescribed in (b) or (c) of that item, to be used only for expenditure on the amount of consideration paid for taxable purchases prescribed in (a), (1) of that item relating to old-rate taxable purchases, etc., the amount of consideration paid for specified taxable purchases, etc. prescribed in (a), (2) of that item, the value of taxable goods taken out of a bonded area prescribed in (a), (3) of that item relating to old-rate taxable purchases, etc., or repayment money or redemption money for borrowings, etc. prescribed in (a), (4) of that item relating to old-rate taxable purchases, etc. (hereinafter in this paragraph referred to as "specified income for old-rate expenditure")), and the provisions then in force continue to govern specified income prescribed in Article 75, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before the amendment that was received during the period from April 1, 2014 to the day preceding the Effective Date and specified income for old-rate expenditure received on or after the Effective Date.
新令第七十五条第四項の規定は、施行日以後に受け入れる同条第三項に規定する特定収入（法令、消費税法施行令第七十五条第一項第六号イに規定する交付要綱等又は同号ロ若しくはハに規定する文書において、旧税率適用課税仕入れ等に係る同号イ（１）に規定する課税仕入れに係る支払対価の額、同号イ（２）に規定する特定課税仕入れに係る支払対価等の額、旧税率適用課税仕入れ等に係る同号イ（３）に規定する課税貨物の引取価額又は旧税率適用課税仕入れ等に係る同号イ（４）に規定する借入金等の返済金若しくは償還金に係る支出のためにのみ使用することとされている収入（以下この項において「旧税率適用支出に係る特定収入」という。）を除く。）について適用し、平成二十六年四月一日から施行日の前日までの間に受け入れた改正前の消費税法施行令第七十五条第三項に規定する特定収入及び施行日以後に受け入れる旧税率適用支出に係る特定収入については、なお従前の例による。
The old-rate taxable purchases, etc. prescribed in the preceding paragraph means the following taxable purchases and the taking out of taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies in item (i)) from a bonded area:
前項に規定する旧税率適用課税仕入れ等とは、次に掲げる課税仕入れ及び課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。第一号において同じ。）の保税地域からの引取りをいう。
taxable purchases and the taking out of taxable goods from a bonded area in the case where, pursuant to Article 15 of the Supplementary Provisions of the Amending Act, the provisions then in force continue to govern the consumption tax on taxable purchases made in Japan, and taxable goods taken out of a bonded area, by a business operator to which Article 60, paragraph (4) of the Consumption Tax Act applies (referred to as the "national government, etc." in the following item);
among taxable purchases made in Japan by the national government, etc., those in which the national government, etc. took a transfer of, or borrowed, assets relating to a taxable transfer, etc. of assets to which the provisions referred to below applied, or received provision of services relating to that taxable transfer, etc. of assets, from a business operator to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4), the main clause of paragraph (5) or Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, or the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2), the main clause of Article 5, paragraph (3) or Article 5, paragraph (5) of these Supplementary Provisions, applied.
specified taxable purchasemachine translation
「特定課税仕入れ」
Throughout this Order from Article 40 on, a specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ), meaning a service a business receives in the course of its business from a foreign business operator (国外事業者), either a service supplied over telecommunications lines that ordinarily only businesses receive, or a performance or other service a Cabinet Order (政令) sets.
Defined inArticle 40, paragraph (1)
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
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
bonded areamachine translation
「保税地域」
A bonded area as defined in Article 2, paragraph (1), item (ii) of the Consumption Tax Act, which means the bonded areas of Article 29 of the Customs Act: designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraph (2)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 317 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 317 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: 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) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
Defined inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, short name for 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).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
specified income for old-rate expendituremachine translation
「旧税率適用支出に係る特定収入」
In Article 14, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, income that laws and regulations, grant guidelines, etc. (交付要綱等) or similar documents say is to be used only to pay for taxable purchases (課税仕入れ) or specified taxable purchases (特定課税仕入れ), the value of taxable goods taken out of a bonded area, or the repayment of borrowings, where these relate to purchases, etc. taxed at the old rate (旧税率適用課税仕入れ等); the old rules still apply to such income received on or after the day that Cabinet Order came into effect.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph
taxable goodsmachine translation
「課税貨物」
Taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods taken out of a bonded area (保税地域), other than correspondence and goods that are non-taxable under Article 6, paragraph (2) of that Act.
Defined inSupplementary Provisions, Article 14, paragraph (2)· applies only in this provision
national government, etc.machine translation
「国等」
In Article 14, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, a business operator to which Article 60, paragraph (4) of the Consumption Tax Act applies — the special rule on specified income (特定収入) for the national government, local governments and certain corporations and other bodies.
Short name set inSupplementary Provisions, Article 14, paragraph (2), item (i)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (2), item (ii)