Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.

With regard to the application of Article 75, paragraph (4) of the Order for Enforcement of the Consumption Tax Act to specified income prescribed in Article 60, paragraph (4) of the Consumption Tax Act that is received during the period from the 2019 application date to September 30, 2023, in Article 75, paragraph (4), item (i), (a) of the Order for Enforcement of the Consumption Tax Act the phrase "7.8/110" is deemed to be replaced with "7.8/110 (6.24/108 for specified income for taxable purchases, etc. that, out of that total, is to be used only for expenditure on the amount of consideration paid for taxable purchases relating to a 2019 reduced-rate transfer, etc. of assets received from another person (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this paragraph) or on the value of taxable goods taken out of a bonded area that fall under food and drink items (meaning food and drink items prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph))", and in Article 75, paragraph (4), item (ii), (a) and (b) and item (iii), (a) of the Order for Enforcement of the Consumption Tax Act the phrase "7.8/110" is deemed to be replaced with "7.8/110 (6.24/108 for specified income for taxable purchases, etc. that, out of that total, is to be used only for expenditure on the amount of consideration paid for taxable purchases relating to a 2019 reduced-rate transfer, etc. of assets received from another person or on the value of taxable goods taken out of a bonded area that fall under food and drink items)".