Supplementary Provisions, Article 12Transitional Measures Concerning the Method of Calculating Consumption Tax on the Tax Base Amount Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
第十二条（旧税率が適用された課税資産の譲渡等に係る課税標準額に対する消費税額の算出方法に関する経過措置）
Where a business operator has made a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 62, paragraph (1) of the New Order to that 2014 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "78/100 (100/125 where that taxable transfer, etc. of assets is a 2014 transitional transfer, etc. of assets prescribed in Article 7, 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. 135 of 2018))".
事業者が、二十六年経過措置資産の譲渡等を行った場合における当該二十六年経過措置資産の譲渡等に係る新令第六十二条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百分の七十八（当該課税資産の譲渡等が消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等である場合には、百二十五分の百）」とする。
Where a business operator has made a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 62, paragraph (1) of the New Order to that 2019 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "78/100 (63/80 where that taxable transfer, etc. of assets is a 2019 transitional transfer, etc. of assets prescribed in Article 7, 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. 135 of 2018))".
事業者が、元年経過措置資産の譲渡等を行った場合における当該元年経過措置資産の譲渡等に係る新令第六十二条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百分の七十八（当該課税資産の譲渡等が消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等である場合には、八十分の六十三）」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 135 of 2018.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a taxable transfer, etc. of assets as defined in Article 2, paragraph (1), item (ix) of the Consumption Tax Act: a transfer, etc. of assets (資産の譲渡等) other than one that is non-taxable under Article 6, paragraph (1) of that Act, other than a specified transfer, etc. of assets (特定資産の譲渡等) under item (viii)-2 of that paragraph.
Defined inSupplementary Provisions, Article 3, paragraph (1)
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 (3)
transfer, etc.machine translation
「譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a 2019 transitional transfer, etc. of assets (元年経過措置資産の譲渡等): a taxable transfer, etc. of assets (課税資産の譲渡等) to which Article 5, paragraphs (1) and (3), the main clauses of paragraphs (4) and (5), and Article 7, paragraph (1) of the supplementary provisions of Act No. 68 of 2012, as Article 16, paragraph (1) of those supplementary provisions applies them, and Article 5, paragraph (1) (main clause), paragraph (3) (main clause) and paragraph (5) of the supplementary provisions of Cabinet Order No. 317 of 2014, applied.
Defined inSupplementary Provisions, Article 7, paragraph (3)