Supplementary Provisions, Article 24Transitional Measures Concerning Tax Credit for Supply of Telecommunications Services Received from Foreign Business Operators
第二十四条（国外事業者から受ける電気通信利用役務の提供に係る税額控除に関する経過措置）
With regard to taxable purchases made in Japan by a business operator during the period from the 2023 Effective Date to September 30, 2031, of those taxable purchases that would be subject to the main clause of Article 38, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act prior to amendment by the provisions of Article 18 of the 2016 Amendment Act if the main clause of that paragraph were still in effect, Articles 52 and 53 of the Supplementary Provisions of the 2016 Amendment Act do not apply.
2023 Effective Datemachine translation
「五年施行日」
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
Short name set inSupplementary Provisions, Article 2, 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)
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 7, paragraph (1)
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
2015 Amendment Actmachine translation
「二十七年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) amended it.
Short name set inSupplementary Provisions, Article 19, paragraph (3)· applies only in this provision and in Supplementary Provisions, Articles 24 and 25