Supplementary Provisions, Article 13Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales
第十三条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置）
Where a business operator makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act with respect to a transfer of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under Article 38 of that Act relating to that refund, etc. of consideration for sales.
事業者が、施行日前に国内において行った仮想通貨の譲渡につき、消費税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同条の規定による消費税額の控除については、なお従前の例による。
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)
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)