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.
Supplementary Provisions, Article 7Transitional 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
第七条（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 during the period from April 1, 2014 to the day preceding the Effective Date, if there is an installment relating to that transfer on deferred payment terms whose due date for payment arrives 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 installment.
消費税法施行令第三十六条第一項の個人事業者が、平成二十六年四月一日から施行日の前日までの間に行った同項に規定する延払条件付譲渡につき同項の規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の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 (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Supplementary Provisions, Article 8Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers
第八条（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 36-2, 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 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 revenue.
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Supplementary Provisions, Article 9Method of Calculating the Amount of Consideration Pertaining to Contracts for Long-Term Large-Scale Construction or Construction Work Prior to the Effective Date
第九条（施行日前の長期大規模工事又は工事の請負に係る対価の額の計算方法）
The amount calculated as provided by the Cabinet Order prescribed in 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, is the amount calculated by multiplying the amount of consideration for the long-term large-scale construction or construction work prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act 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 large-scale construction or construction work to the day preceding the Effective Date accounts for in the amount of construction cost estimated for that long-term large-scale construction or construction work on the basis of the circumstances as of the day preceding the Effective Date.
改正法附則第十六条第一項において準用する改正法附則第七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大規模工事又は工事に係る対価の額に、施行日の前日の現況により当該長期大規模工事又は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大規模工事又は工事の着手の日から施行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 10Transitional Measures Concerning Taxable Sales Ratio, etc.
第十条（課税売上割合等に関する経過措置）
Where a business operator, with regard to a taxable transfer, etc. of assets made in Japan during the period from April 1, 2014 to the day preceding the Effective Date, makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act on or after the Effective 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 (vii) of the New Order that relate to that refund, etc. of consideration for sales.
事業者が、平成二十六年四月一日から施行日の前日までの間に国内において行った課税資産の譲渡等につき、施行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七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 11Transitional Measures Concerning the Calculation of Taxable Sales in the Base Period, etc. in the Case Where a Refund, etc. of Consideration for Sales Is Made for a Taxable Transfer, etc. of Assets Made on or after the Effective Date to Which the Old Rate Applied
第十一条（施行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 makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with regard to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, 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, the provisions of Article 16-2, 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), the main clause of Article 5, paragraph (4), Article 5, paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 13, paragraph (1) of these Supplementary Provisions, applied, then in the application of the provisions of Article 9, paragraph (2), Article 9-2, paragraph (2) and Article 30, paragraph (6) of the New Act and Article 22, paragraph (1), Article 23, paragraph (4), Article 25-4, paragraph (1), Article 48, paragraph (1), Article 53, paragraph (3) and Article 57 of the New Order that relate to that refund, etc. of consideration for sales, the phrase "100/78" in Article 9, paragraph (2), item (i), (b), Article 9-2, paragraph (2), item (ii) and Article 30, paragraph (6) of the New Act and in Article 22, paragraph (1), item (ii), Article 23, paragraph (4), item (ii), Article 25-4, paragraph (1), item (ii), Article 48, paragraph (1), item (ii), (b), Article 53, paragraph (3), item (ii), (b) and Article 57, paragraph (5), item (vii) of the New Order is deemed to be replaced with "80/63".
事業者が、改正法附則第十六条第一項において準用する改正法附則第五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、第七条第一項、第八条第一項若しくは第十四条第一項の規定若しくは第十六条の二第一項の規定又は附則第五条第一項本文、第二項、第三項本文、第四項本文若しくは第五項、第六条第一項、第七条第一項、第八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、第九条の二第二項及び第三十条第六項並びに新令第二十二条第一項、第二十三条第四項、第二十五条の四第一項、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、第九条の二第二項第二号及び第三十条第六項並びに新令第二十二条第一項第二号、第二十三条第四項第二号、第二十五条の四第一項第二号、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七号中「七十八分の百」とあるのは、「六十三分の八十」とする。
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, in a taxable period prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, that ends on or after the Effective Date, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to these Supplementary Provisions is made, the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as so applied, are applied by deeming the phrase "Articles 15 through 16-3 of the Supplementary Provisions" in that paragraph to be replaced with "Articles 15 through 16-3 of the 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. 317 of 2014)".
施行日以後に終了する改正法附則第十六条第一項において読み替えて準用する改正法附則第十三条第二項に規定する課税期間においてこの附則の規定により旧法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合には、同項中「第十六条の三までの規定」とあるのは、「第十六条の三までの規定若しくは消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則の規定」として、同項の規定を適用する。
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, for a taxable transfer, etc. of assets or a specified taxable purchase made during the period from April 1, 2014 to the day preceding the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this paragraph and paragraph (3)) in which the consideration for that taxable transfer, etc. of assets is to be collected or the last day of the taxable period in which the expenses for that specified taxable purchase are to be paid falls on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on that taxable transfer, etc. of assets or specified taxable purchase.
The provisions of Article 5, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply.
Where, for a taxable purchase made during the period from April 1, 2014 to the day preceding the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to that taxable purchase.
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、平成二十六年四月一日から施行日の前日までの間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施行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 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)
the New Actmachine translation
「新法」
The Consumption Tax Act as amended by Article 3 of Act No. 68 of 2012, which partially amended the Consumption Tax Act and other laws.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
specified taxable purchasemachine translation
「特定課税仕入れ」
In Articles 4 and 13 of the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, 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 inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 4, paragraph (3); and Supplementary Provisions, Article 13, 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)
taxable periodmachine translation
「課税期間」
In Article 13 of the supplementary provisions (附則) of Cabinet Order No. 317 of 2014, a taxable period under Article 19 of the Consumption Tax Act.
Defined inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 13, paragraph (3)
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)