Supplementary Provisions, Article 7Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
第七条（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置）
The provisions of Article 46 of the New Order apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made in Japan by a business operator on or after the 2023 Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan before the 2023 Effective Date.
新令第四十六条の規定は、五年施行日以後に国内において事業者が行う課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下同じ。）について適用し、五年施行日前に国内において行った課税仕入れについては、なお従前の例による。
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets (meaning a taxable transfer, etc. of assets to which Article 5, paragraphs (1) and (3), the main clause of paragraph (4), and the main clause of paragraph (5), and Article 7, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the 2013 Amending Order applied; the same applies hereinafter), then, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "78/100" in paragraph (1) of that Article is deemed to be replaced with "100/125", the phrase "10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person)" in item (vi) of that paragraph and paragraph (2) of that Article is deemed to be replaced with "5/105", the phrase "78/100" in that paragraph is deemed to be replaced with "100/125", and in paragraph (3) of that Article, the phrase "and taxable transfers, etc. of assets subject to the reduced rate" is deemed to be replaced with ", taxable transfers, etc. of assets subject to the reduced rate, and 2014 transitional transfers, etc. of assets (meaning 2014 transitional transfers, 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); the same applies hereinafter in this paragraph)" and the phrase "respectively" is deemed to be replaced with "and by 4/105 for the portion pertaining to 2014 transitional transfers, etc. of assets, respectively".
事業者が、二十六年経過措置資産の譲渡等（二十四年消費税法改正法附則第五条第一項、第三項、第四項本文及び第五項本文並びに第七条第一項並びに二十五年改正令附則第五条第一項及び第三項の規定の適用を受けた課税資産の譲渡等をいう。以下同じ。）に係る課税仕入れを行った場合における当該課税仕入れに係る新令第四十六条の規定の適用については、同条第一項中「百分の七十八」とあるのは「百二十五分の百」と、同項第六号及び同条第二項中「百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）」とあるのは「百五分の五」と、同項中「百分の七十八」とあるのは「百二十五分の百」と、同条第三項中「及び軽減対象課税資産の譲渡等」とあるのは「、軽減対象課税資産の譲渡等及び二十六年経過措置資産の譲渡等（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をいう。以下この項において同じ。）」と、「それぞれ」とあるのは「、二十六年経過措置資産の譲渡等に係る部分については百五分の四をそれぞれ」とする。
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets (meaning a taxable transfer, etc. of assets to which Article 5, paragraphs (1) and (3), the main clause of paragraph (4), and the main clause of paragraph (5), and Article 7, paragraph (1) 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 clause of Article 5, paragraph (1), the main clause of paragraph (3), and paragraph (5) of the Supplementary Provisions of the 2014 Amending Order applied; the same applies hereinafter), then, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "78/100" in paragraph (1) of that Article is deemed to be replaced with "63/80", the phrase "10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person)" in item (vi) of that paragraph and paragraph (2) of that Article is deemed to be replaced with "8/108", the phrase "78/100" in that paragraph is deemed to be replaced with "63/80", and in paragraph (3) of that Article, the phrase "and taxable transfers, etc. of assets subject to the reduced rate" is deemed to be replaced with ", taxable transfers, etc. of assets subject to the reduced rate, and 2019 transitional transfers, etc. of assets (meaning 2019 transitional transfers, 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); the same applies hereinafter in this paragraph)" and the phrase "respectively" is deemed to be replaced with "and by 6.3/108 for the portion pertaining to 2019 transitional transfers, etc. of assets, respectively".
事業者が、元年経過措置資産の譲渡等（二十四年消費税法改正法附則第十六条第一項において準用する二十四年消費税法改正法附則第五条第一項、第三項、第四項本文及び第五項本文並びに第七条第一項並びに二十六年改正令附則第五条第一項本文、第三項本文及び第五項の規定の適用を受けた課税資産の譲渡等をいう。以下同じ。）に係る課税仕入れを行った場合における当該課税仕入れに係る新令第四十六条の規定の適用については、同条第一項中「百分の七十八」とあるのは「八十分の六十三」と、同項第六号及び同条第二項中「百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）」とあるのは「百八分の八」と、同項中「百分の七十八」とあるのは「八十分の六十三」と、同条第三項中「及び軽減対象課税資産の譲渡等」とあるのは「、軽減対象課税資産の譲渡等及び元年経過措置資産の譲渡等（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をいう。以下この項において同じ。）」と、「それぞれ」とあるのは「、元年経過措置資産の譲渡等に係る部分については百八分の六・三をそれぞれ」とする。
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)
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)
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)
transfer, etc.machine translation
「譲渡等」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a 2014 transitional transfer, etc. of assets (二十六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, and Article 5, paragraphs (1) and (3) of the supplementary provisions of Cabinet Order No. 56 of 2013, applied.
Defined inSupplementary Provisions, Article 7, paragraph (2)
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)