Supplementary Provisions, Article 5Transitional Measures Concerning Costs Required for the Purchase, etc. of High-Value Specified Assets
第五条（高額特定資産の仕入れ等に要した費用に関する経過措置）
With regard to the application of Article 25-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act after the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014) after the amendment by the provisions of Article 20 of the Supplementary Provisions, to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies in Article 12, paragraph (2) and Article 14, paragraph (4) of the Supplementary Provisions) of a high-value specified asset (meaning a high-value specified asset prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act; the same applies hereinafter in this paragraph) made in Japan by a business operator during the period from the 2019 application date to September 30, 2023, or to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies in Article 14, paragraph (4) of the Supplementary Provisions) that fall under a high-value specified asset taken out of a bonded area, in Article 25-5, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act as so amended the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to 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), received from another person)" and the phrase "paragraph (1) of that Article" with "Article 30, paragraph (1) of the Act", and in item (ii) of that paragraph the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to 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), received from another person)".
元年適用日から令和五年九月三十日までの間に国内において事業者が行う高額特定資産（改正法第五条の規定による改正後の消費税法第十二条の四第一項に規定する高額特定資産をいう。以下この項において同じ。）の課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。附則第十二条第二項及び第十四条第四項において同じ。）又は保税地域から引き取られる高額特定資産に該当する課税貨物（同法第二条第一項第十一号に規定する課税貨物をいう。附則第十四条第四項において同じ。）に係る附則第二十条の規定による改正後の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）の規定による改正後の消費税法施行令第二十五条の五第一項の規定の適用については、同項第一号中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」と、「同条第一項」とあるのは「法第三十条第一項」と、同項第二号中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」とする。
With regard to the application of Article 25-5, paragraph (3) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 114 of 2020) to an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Consumption Tax Act after the amendment by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) during the period from April 1, 2020 to September 30, 2023, in Article 25-5, paragraph (3) of the Order for Enforcement of the Consumption Tax Act as so amended the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to 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), received from another person)" and the phrase "and the amount specified by Cabinet Order prescribed in that paragraph" with "and the amount specified by Cabinet Order prescribed in Article 12-4, paragraph (2) of the Act".
令和二年四月一日から令和五年九月三十日までの間における所得税法等の一部を改正する法律（令和二年法律第八号）第六条の規定による改正後の消費税法第十二条の四第二項に規定する調整対象自己建設高額資産に係る消費税法施行令等の一部を改正する政令（令和二年政令第百十四号）第一条の規定による改正後の消費税法施行令第二十五条の五第三項の規定の適用については、同項中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」と、「し、同項」とあるのは「し、法第十二条の四第二項」とする。
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)
2019 application datemachine translation
「元年適用日」
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
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)
high-value specified assetmachine translation
「高額特定資産」
Inventory assets (棚卸資産) and adjustment-target fixed assets (調整対象固定資産) whose value is high, as a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph