Supplementary Provisions, Article 4Scope, etc. of Passenger Fares, etc.

①The consideration specified by Cabinet Order for a taxable transfer, etc. of assets prescribed in Article 5, 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, is as follows:

②The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 5, paragraph (2) 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, are those that do not fall under a specified transfer, etc. of assets, among the following taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) for which the right to receive payment of the fee is determined on the basis of meter reading or an act similar thereto (hereinafter in this paragraph referred to as "specified taxable transfers, etc. of assets"), and the specified taxable purchases specified by Cabinet Order prescribed in Article 5, paragraph (2) 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, are those that fall under a specified taxable transfer, etc. of assets received from another person, among specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and Article 13, paragraph (1) of these Supplementary Provisions):

③The part specified by Cabinet Order prescribed in Article 5, paragraph (2) 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, is the part relating to the amount calculated by dividing the fee for which the right to receive payment or the obligation to pay is first determined on or after the Effective Date, among the taxable transfers, etc. of assets by specified continuous supply or the specified taxable purchases prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, by the number of months in the period from the previous fixing date (meaning the date on which the right to receive payment or the obligation to pay the immediately preceding fee was determined or, where there is no such determined date, the date on which the taxable transfer, etc. of assets by specified continuous supply or the specified taxable purchase was commenced; the same applies hereinafter in this paragraph) to the date on which the right to receive payment or the obligation to pay the fee is first determined on or after the Effective Date, and multiplying the result by the number of months in the period from the previous fixing date to October 31, 2019.

④The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.

⑤The contracts specified by Cabinet Order prescribed in Article 5, paragraph (3) 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, are those under which the counterparty has placed orders concerning the content of the work under the contract (including contracts for the transfer of a building that relate to a building constructed in accordance with orders of the person receiving the transfer of the building concerning the interior or exterior of the building or the installation or structure of its equipment), among contracts to undertake surveying, geological surveys, investigation, planning, drafting and supervision concerning the execution of construction work, design, production of motion pictures, development of software, and other work (including contracts of mandate and other contracts similar to contracts to undertake work), under which a long period is required to complete the work and delivery of the subject matter of the work is to be made in a lump sum.

⑥The requirements specified by Cabinet Order prescribed in Article 5, paragraph (4), item (iii) 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, are that the contract provides that the proportion that the total amount of consideration for that lending of assets paid during the contract period accounts for in the total of the amount of costs required for the acquisition of the assets relating to that lending of assets and the amount of incidental costs (including the amount of interest or insurance premiums) is 90/100 or more.

⑦The contracts specified by Cabinet Order as contracts under which all or part of the consideration is paid in installments prior to the provision of services, as prescribed in Article 5, paragraph (5) 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, are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (6) of the Installment Sales Act (Act No. 159 of 1961), those relating to the provision of designated services prescribed in that paragraph.