Supplementary Provisions, Article 6Transitional Measures Concerning Tax Rates, etc. in the Case of Receiving the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers Where Accounting Is Done by the Method of the Lease Deferred-Payment Standard
第六条（リース延払基準の方法により経理した場合のリース譲渡に係る資産の譲渡等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 a business operator under Article 32-2, 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 lease transfer prescribed in that paragraph made during the period from April 1, 2014 to the day preceding the Effective Date, if there is a portion relating to the amount of lease transfer deferred-payment revenue prescribed in paragraph (2) of that Article with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer deferred-payment revenue.
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the preceding paragraph applies.
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)
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)
the Former Actmachine translation
「旧法」
The Consumption Tax Act as it stood before Article 3 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 5, paragraph (4), Article 6, paragraph (1) and Article 8, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 5, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (1); and Supplementary Provisions, Article 8, paragraph (1)