Supplementary Provisions, Article 10Transitional Measures Concerning Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use
第十条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置）
Where a business operator that transfers virtual currency (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter, except in the following Article) has, before the Effective Date, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of that Act; the same applies hereinafter in this Article) in Japan for use in the business relating to the transfer of virtual currency in Japan, or has, before the Effective Date, taken out of a bonded area prescribed in item (ii) of that paragraph taxable goods prescribed in item (xi) of that paragraph that fall under an adjustment-target fixed asset, then, for as long as it continues to use that adjustment-target fixed asset for that business on or after the Effective Date, Article 34 of that Act is applied by treating that adjustment-target fixed asset as being used for the business relating to taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of that Act.
仮想通貨の譲渡を行う事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。次条を除き、以下同じ。）が、国内における仮想通貨の譲渡に係る業務の用に供するため、施行日前に国内において調整対象固定資産（同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。以下この条において同じ。）の課税仕入れを行い、又は施行日前に調整対象固定資産に該当する同項第十一号に規定する課税貨物を同項第二号に規定する保税地域から引き取った場合には、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。
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. 109 of 2017, 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)
virtual currencymachine translation
「仮想通貨」
In the supplementary provisions (附則) of Cabinet Order No. 109 of 2017, virtual currency as Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act, as that Cabinet Order amended it, defines it.
Defined inSupplementary Provisions, Article 4, paragraph (1)
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 10, paragraph (1)· applies only in this article