Supplementary Provisions, Article 14Transitional Measures Concerning the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc.
第十四条（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置）
Where a business operator seeking to be subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "ten-business-day transitional measure") classifies the tax-inclusive price (meaning the tax-inclusive price prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) of taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) relating to one or more businesses (hereinafter in this paragraph referred to as "covered businesses") separately from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses, it may apply the ten-business-day transitional measure only to the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses. In this case, in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "of taxable transfers, etc. of assets (excluding those exempt" is deemed to be replaced with "of taxable transfers, etc. of assets relating to the applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) (excluding those exempt" and the phrase "in that eligible period" with "relating to that applicable covered business in that eligible period", and in Article 38, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act, the phrase "taxable transfers, etc. of assets" is deemed to be replaced with "taxable transfers, etc. of assets relating to that applicable covered business".
改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定（以下この項において「十営業日経過措置」という。）の適用を受けようとする事業者が、一又は複数の事業（以下この項において「対象事業」という。）に係る課税資産の譲渡等（同条第一項に規定する課税資産の譲渡等をいう。以下この項及び次項において同じ。）の税込価額（同条第一項に規定する税込価額をいう。以下この項及び次項において同じ。）と当該対象事業以外の事業に係る課税資産の譲渡等の税込価額を区分しているときは、当該対象事業に係る課税資産の譲渡等の税込価額についてのみ十営業日経過措置を適用することができる。この場合において、同条第一項中「行った課税資産の譲渡等（」とあるのは「行った適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第一項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）に係る課税資産の譲渡等（」と、「を当該適用対象期間における」とあるのは「を当該適用対象期間における当該適用対象事業に係る」と、同項第一号中「課税資産の譲渡等」とあるのは「当該適用対象事業に係る課税資産の譲渡等」とする。
Where a business operator that carries on one or more businesses relating to wholesale business (meaning wholesale business prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) or retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies in the following paragraph) (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "transitional measure for classifying sales by purchase ratio") only for the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses, it is to apply the transitional measure for classifying sales by purchase ratio by separating the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses. In this case, in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business made in Japan" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) made in Japan", the phrase "relating to wholesale business and retail business in that eligible period" with "relating to those applicable covered businesses in that eligible period", and the phrase "relating to wholesale business and retail business (excluding" with "relating to those applicable covered businesses (excluding", and in Article 38, paragraph (2), item (i) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business" is deemed to be replaced with "those applicable covered businesses".
卸売業（改正法附則第三十八条第二項に規定する卸売業をいう。次項において同じ。）又は小売業（同条第二項に規定する小売業をいう。次項において同じ。）に係る一又は複数の事業（以下この項において「対象事業」という。）と当該対象事業以外の事業を営む事業者が、当該対象事業に係る課税資産の譲渡等の税込価額についてのみ同条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定（以下この項において「仕入割合による区分経過措置」という。）の適用を受けようとするときは、当該対象事業に係る課税資産の譲渡等の税込価額と当該対象事業以外の事業に係る課税資産の譲渡等の税込価額を区分して仕入割合による区分経過措置を適用するものとする。この場合において、同条第二項中「行った卸売業及び小売業」とあるのは「行った適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第二項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）」と、「おける卸売業及び小売業」とあるのは「おける当該適用対象事業」と、同項第一号中「卸売業及び小売業」とあるのは「当該適用対象事業」とする。
Where a business operator that carries on one or more businesses relating to wholesale business or retail business (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure for classifying purchases by sales ratio") only for the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area (meaning the tax-inclusive value of taxable goods taken out of a bonded area prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph) relating to those covered businesses, it is to apply the transitional measure for classifying purchases by sales ratio by separating the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to those covered businesses from the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to businesses other than those covered businesses. In this case, in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph)" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph)", the phrase "those taxable purchases" with "those taxable purchases relating to that applicable covered business", the phrase "those taxable goods" with "those taxable goods relating to that applicable covered business", and the phrase "wholesale business and retail business" with "that applicable covered business".
卸売業又は小売業に係る一又は複数の事業（以下この項において「対象事業」という。）と当該対象事業以外の事業を営む事業者が、当該対象事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額（改正法附則第三十八条第二項に規定する課税貨物に係る税込引取価額をいう。以下この項において同じ。）についてのみ改正法附則第三十九条第一項の規定（以下この項において「売上割合による区分経過措置」という。）の適用を受けようとするときは、当該対象事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額と当該対象事業以外の事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額を区分して売上割合による区分経過措置を適用するものとする。この場合において、同条第一項中「卸売業（前条第二項に規定する卸売業をいう。以下この項において同じ。）及び小売業（同条第二項に規定する小売業をいう。以下この項において同じ。）」とあるのは「適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第三項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）」と、「当該課税仕入れ」とあるのは「当該適用対象事業に係る課税仕入れ」と、「当該課税貨物」とあるのは「当該適用対象事業に係る課税貨物」と、「卸売業及び小売業」とあるのは「当該適用対象事業」とする。
For taxable purchases of adjustment-target fixed assets (meaning adjustment-target fixed assets prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made in Japan by a business operator under Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, and for taxable goods that fall under adjustment-target fixed assets taken out of a bonded area by that business operator, Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply.
改正法附則第三十九条第一項の事業者が国内において行った調整対象固定資産（消費税法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項において同じ。）の課税仕入れ及び保税地域から引き取った調整対象固定資産に該当する課税貨物については、改正法附則第三十九条第一項の規定は、適用しない。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set 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), item (ii)· applies only in this provision and in Supplementary Provisions, Article 5, paragraph (1); and Supplementary Provisions, Article 14, paragraph (4)
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 4, 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 5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 12, paragraph (2); and Supplementary Provisions, Article 14, paragraph (4)
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 5, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (4)
amount of consideration paid for taxable purchasesmachine translation
「課税仕入れに係る支払対価の額」
The amount paid for a taxable purchase (課税仕入れ) as Article 30, paragraph (1) of the Consumption Tax Act used the phrase (defined, in that Act as it stood from 1 October 2019, in paragraph (6) of that Article): everything paid or payable in money, goods, rights or other economic benefits for the purchase, including the consumption tax and local consumption tax (地方消費税) to be charged on the supplier.
Defined inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 14, paragraph (3)
ten-business-day transitional measuremachine translation
「十営業日経過措置」
In Article 14, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the transitional rule in Article 38, paragraph (1) of the supplementary provisions of Act No. 15 of 2016 (including where paragraph (4) of that Article applies), under which a business operator could work out its reduced-rate sales from the share they made up of its sales over ten consecutive business days.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph
covered businessmachine translation
「対象事業」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the one or more businesses — in paragraphs (2) and (3), wholesale or retail businesses — that a business operator keeps separate from its other businesses so as to apply a transitional rule of the supplementary provisions of Act No. 15 of 2016 to them alone.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph
tax-inclusive pricemachine translation
「税込価額」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the tax-inclusive price as defined in Article 38, paragraph (1) of the supplementary provisions of Act No. 15 of 2016, which partially amended the Income Tax Act and other laws: all the money, things, rights and other economic benefits received or receivable as consideration for a taxable transfer, etc. of assets (課税資産の譲渡等), including the consumption tax and local consumption tax on it.
Defined inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraph (2)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In Article 14, paragraphs (1) and (2) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, a taxable transfer, etc. of assets (課税資産の譲渡等) as Article 38, paragraph (1) of the supplementary provisions of Act No. 15 of 2016, which partially amended the Income Tax Act and other laws uses the phrase: one made in Japan in the eligible period (適用対象期間), other than those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or another law or treaty, and those still taxed at an earlier rate under the transitional rules of Act No. 68 of 2012 or other transfers a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraph (2)
applicable covered businessmachine translation
「適用対象事業」
In Article 38, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016 as Article 14, paragraph (1) of the supplementary provisions of Cabinet Order No. 148 of 2016 reads it, the business or businesses (対象事業) whose sales a business operator keeps separate from those of its other businesses so as to apply the ten-business-day transitional measure (十営業日経過措置) to them alone.
Defined inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph
transitional measure for classifying sales by purchase ratiomachine translation
「仕入割合による区分経過措置」
In Article 14, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the transitional rule in Article 38, paragraph (2) of the supplementary provisions of Act No. 15 of 2016 (including where paragraph (4) of that Article applies), under which a business operator in wholesale or retail business may divide its tax-inclusive sales between the reduced rate and the standard rate by a ratio worked out from its purchases.
Short name set inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph
wholesale businessmachine translation
「卸売業」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, wholesale business as referred to in Article 38, paragraph (2) of the supplementary provisions of Act No. 15 of 2016, whose sales a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a ratio worked out from its purchases.
Defined inSupplementary Provisions, Article 14, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (3)
covered businessmachine translation
「対象事業」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the one or more businesses — in paragraphs (2) and (3), wholesale or retail businesses — that a business operator keeps separate from its other businesses so as to apply a transitional rule of the supplementary provisions of Act No. 15 of 2016 to them alone.
Short name set inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph
retail businessmachine translation
「小売業」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, retail business as referred to in Article 38, paragraph (2) of the supplementary provisions of Act No. 15 of 2016, whose sales a small business operator that found it hard to divide them by tax rate could split between the reduced and standard rates by a ratio worked out from its purchases.
Defined inSupplementary Provisions, Article 14, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 14, paragraph (3)
applicable covered businessmachine translation
「適用対象事業」
In Article 38, paragraph (2) of the supplementary provisions (附則) of Act No. 15 of 2016 as Article 14, paragraph (2) of the supplementary provisions of Cabinet Order No. 148 of 2016 reads it, the wholesale or retail business or businesses (対象事業) whose sales a business operator keeps separate from those of its other businesses so as to apply the transitional measure of dividing sales by the purchase ratio (仕入割合による区分経過措置) to them alone.
Defined inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph
transitional measure for classifying purchases by sales ratiomachine translation
「売上割合による区分経過措置」
In Article 14, paragraph (3) of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the transitional rule in Article 39, paragraph (1) of the supplementary provisions of Act No. 15 of 2016, under which a business operator in wholesale or retail business could divide its taxable purchases (課税仕入れ) and taxable goods (課税貨物) taken out of a bonded area between the reduced rate and the standard rate by a ratio worked out from its sales.
Short name set inSupplementary Provisions, Article 14, paragraph (3)· applies only in this paragraph
covered businessmachine translation
「対象事業」
In Article 14 of the supplementary provisions (附則) of Cabinet Order No. 148 of 2016, the one or more businesses — in paragraphs (2) and (3), wholesale or retail businesses — that a business operator keeps separate from its other businesses so as to apply a transitional rule of the supplementary provisions of Act No. 15 of 2016 to them alone.
Short name set inSupplementary Provisions, Article 14, paragraph (3)· applies only in this paragraph
tax-inclusive value of taxable goods taken out of a bonded areamachine translation
「課税貨物に係る税込引取価額」
In Articles 38 to 40 of the supplementary provisions (附則) of Act No. 15 of 2016, the consumption tax base of taxable goods (課税貨物) taken out of a bonded area (保税地域) in the eligible period (適用対象期間), other than goods exempt under another law or a treaty, plus the consumption tax and local consumption tax (地方消費税) charged or to be charged on them, not counting accessory tax (附帯税).
Defined inSupplementary Provisions, Article 14, paragraph (3)· applies only in this paragraph
applicable covered businessmachine translation
「適用対象事業」
In Article 39, paragraph (1) of the supplementary provisions (附則) of Act No. 15 of 2016 as Article 14, paragraph (3) of the supplementary provisions of Cabinet Order No. 148 of 2016 reads it, the wholesale or retail business or businesses (対象事業) whose purchases and imported taxable goods a business operator keeps separate from those of its other businesses so as to apply the transitional measure of dividing by the sales ratio (売上割合による区分経過措置) to them alone.
Defined inSupplementary Provisions, Article 14, paragraph (3)· applies only in this paragraph
adjustment-target fixed assetmachine translation
「調整対象固定資産」
An adjustment-target fixed asset as defined in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act: a building, structure, machinery and equipment, ship, aircraft, vehicle, tool, fixture, mining right or other asset, not of small value, that a Cabinet Order (政令) specifies.
Defined inSupplementary Provisions, Article 14, paragraph (4)· applies only in this paragraph