Supplementary Provisions, Article 6Transitional Measures Concerning the Amount of the Tax Base for Consumption Tax on Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
第六条（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置）
Where a business operator has made a taxable transfer, etc. of assets to which Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; referred to as the "2012 Consumption Tax Act Amendment Act" in the following paragraph and paragraphs (2) and (3) of the following Article) and Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013; referred to as the "2013 Amending Order" in paragraph (2) of the following Article) applied, then, with regard to the application of Article 45, paragraph (3) of the New Order to that taxable transfer, etc. of assets, the phrase "100/110" in that paragraph is deemed to be replaced with "100/105".
Where a business operator has made a taxable transfer, etc. of assets to which Article 5, paragraph (3) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and the main clauses of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014; referred to as the "2014 Amending Order" in paragraph (3) of the following Article) applied, then, with regard to the application of Article 45, paragraph (3) of the New Order to that taxable transfer, etc. of assets, the phrase "100/110" in that paragraph is deemed to be replaced with "100/108".
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)
2013 Amending Ordermachine translation
「二十五年改正令」
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act, Cabinet Order No. 56 of 2013.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 7, paragraph (2)
2012 Consumption Tax Act Amendment Actmachine translation
「二十四年消費税法改正法」
Short name for the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012).
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (2); and Supplementary Provisions, Article 7, paragraphs (2) and (3)
2014 Amending Ordermachine translation
「二十六年改正令」
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act, Cabinet Order No. 317 of 2014.
Short name set inSupplementary Provisions, Article 6, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 7, paragraph (3)