Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases
第九条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置）
Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act (excluding one relating to a taxable purchase of virtual currency to which the main clause of paragraph (1) of the preceding Article (including where applied pursuant to paragraph (2) of that Article) applies) with respect to a taxable purchase of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under Article 32 of that Act relating to that refund, etc. of consideration for purchases.
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)