Supplementary Provisions, Article 21-3Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers
第二十一条の三（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置）
With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act in a taxable period to which Article 51-3, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer that is an individual business operator prescribed in that paragraph, the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
二十八年改正法附則第五十一条の三第一項に規定する個人事業者である適格請求書発行事業者の同項の規定の適用を受ける課税期間における消費税法施行令第二十五条の五第一項第二号及び第七十五条第八項の規定の適用については、同号中「第三十七条第一項」とあるのは「第三十七条第一項若しくは所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、同項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」とする。
Supplementary Provisions, Article 22Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers
第二十二条（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置）
With regard to the calculation of consumption tax on taxable purchases (meaning consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the 2023 Consumption Tax Act; the same applies hereinafter in this paragraph and in paragraph (1) of the following Article) in the case where a deductible taxable purchase to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies (meaning a deductible taxable purchase prescribed in that paragraph; the same applies hereinafter in this Article and the following Article) has been made, the calculation is to be carried out, according to the category of cases listed in the following items, by the method specified in each of those items:
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (1) or (2) of the New Order: a method of calculating, each time a deductible taxable purchase to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is made, the consumption tax on taxable purchases deemed under that paragraph to relate to that deductible taxable purchase, and, where a fraction of less than one yen arises in that amount, rounding that fraction down or off;
その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第一項又は第二項の規定により計算する場合 二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れを行った都度、当該控除対象課税仕入れに係る同項の規定によりみなされる課税仕入れに係る消費税額を算出し、その金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入する方法
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (3) of the New Order: a method of calculating the consumption tax on taxable purchases deemed under Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, on the basis of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act that pertain to the deductible taxable purchases to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies made during that taxable period.
その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第三項の規定により計算する場合 当該課税期間中に行った二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れについて、当該控除対象課税仕入れに係る五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額を合計した金額を基礎として、二十八年改正法附則第五十二条第一項の規定によりみなされる課税仕入れに係る消費税額を算出する方法
Where Article 75, paragraph (8) of the New Order applies to a deductible taxable purchase to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, with regard to the application of Article 75, paragraph (8) of the New Order, the phrase "the amount" in that paragraph is deemed to be replaced with "the amount calculated by multiplying the amount by 20/100".
二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れについて新令第七十五条第八項の規定の適用を受ける場合における同項の規定の適用については、同項中「金額を」とあるのは、「金額に百分の二十を乗じて算出した金額を」とする。
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase ", 6.24/108" in that paragraph is deemed to be replaced with ", 6.24/108 and, where that taxable purchase relates to a 2014 transitional transfer, etc. of assets received from another person (meaning 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)), 4/105.".
事業者が、二十六年経過措置資産の譲渡等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二十八年改正法附則第五十二条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは、「百八分の六・二四とし、当該課税仕入れが他の者から受けた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に係るものである場合には百五分の四とする。」とする。
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase ", 6.24/108" in that paragraph is deemed to be replaced with ", 6.24/108 and, where that taxable purchase relates to a 2019 transitional transfer, etc. of assets received from another person (meaning 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)), 6.3/108.".
事業者が、元年経過措置資産の譲渡等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二十八年改正法附則第五十二条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは、「百八分の六・二四とし、当該課税仕入れが他の者から受けた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に係るものである場合には百八分の六・三とする。」とする。
Supplementary Provisions, Article 23
第二十三条
With regard to the calculation of consumption tax on taxable purchases in the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies has been made, the calculation is to be carried out, according to the category of cases listed in the following items, by the method specified in each of those items:
二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った場合における課税仕入れに係る消費税額の計算については、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により行うものとする。
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (1) or (2) of the New Order: a method of calculating, each time a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is made, the consumption tax on taxable purchases deemed under that paragraph to relate to that deductible taxable purchase, and, where a fraction of less than one yen arises in that amount, rounding that fraction down or off;
その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第一項又は第二項の規定により計算する場合 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った都度、当該控除対象課税仕入れに係る同項の規定によりみなされる課税仕入れに係る消費税額を算出し、その金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入する方法
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (3) of the New Order: a method of calculating the consumption tax on taxable purchases deemed under Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, on the basis of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act that pertain to the deductible taxable purchases to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies made during that taxable period.
その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第三項の規定により計算する場合 当該課税期間中に行った二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて、当該控除対象課税仕入れに係る五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額を合計した金額を基礎として、二十八年改正法附則第五十三条第一項の規定によりみなされる課税仕入れに係る消費税額を算出する方法
In the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is subject to Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act, with regard to the application of that paragraph, the phrase "the amount" in that paragraph is deemed to be replaced with "the amount calculated by multiplying the amount by the rate obtained by deducting, from one, the ratio specified in each item of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) according to the category of deductible taxable purchases listed in that item into which that taxable purchase falls".
二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて消費税法施行令第七十五条第八項の規定の適用を受ける場合における同項の規定の適用については、同項中「金額を」とあるのは、「金額に一からその課税仕入れに係る所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を控除して得た率を乗じて算出した金額を」とする。
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2014 transitional transfer, etc. of assets received from another person (meaning 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)), 4/105.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act".
事業者が、二十六年経過措置資産の譲渡等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二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた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に係るものである場合には百五分の四とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2019 transitional transfer, etc. of assets received from another person (meaning 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)), 6.3/108.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act".
事業者が、元年経過措置資産の譲渡等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二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた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に係るものである場合には百八分の六・三とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。
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.
Supplementary Provisions, Article 24-2Scope, etc. of Taxable Purchases for Which Retention of Invoices, etc. Is Not Required
第二十四条の二（請求書等の保存を要しない課税仕入れの範囲等）
The cases specified by Cabinet Order as prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act are cases where the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act is less than 10,000 yen.
二十八年改正法附則第五十三条の二に規定する政令で定める場合は、五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額が一万円未満である場合とする。
Where a business operator prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act has made a taxable purchase to which that Article applies, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d)" in paragraph (1), item (vi) of that Article is deemed to be replaced with "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d) or a taxable purchase to which Article 53-2 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) applies".
Supplementary Provisions, Article 25Transitional Measures Concerning Retention of Invoices, etc. Issued by Registered Foreign Business Operators
第二十五条（登録国外事業者が交付した請求書等の保存に関する経過措置）
With regard to the retention, under Article 6 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 145 of 2015) prior to amendment by the provisions of Article 2, of a copy of the invoice, etc. prescribed in Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act that was issued before the 2023 Effective Date pursuant to those provisions (or, where an electronic or magnetic record prescribed in Article 38, paragraph (3) of the Supplementary Provisions of the 2015 Amendment Act was provided in lieu of the issuance of that invoice, etc., that electronic or magnetic record), the provisions then in force continue to govern.
五年施行日前に二十七年改正法附則第三十八条第四項及び第五項の規定により交付したこれらの規定に規定する請求書等の写し（当該請求書等の交付に代えて同条第三項に規定する電磁的記録の提供をした場合にあっては、当該電磁的記録）に係る第二条の規定による改正前の消費税法施行令等の一部を改正する政令（平成二十七年政令第百四十五号）附則第六条の規定による保存については、なお従前の例による。
Supplementary Provisions, Article 26Transitional Measures Concerning the Tax Rate for Taxable Transfers, etc. of Assets Subject to the Reduced Rate Pertaining to Subscription Sales, etc.
第二十六条（予約販売等に係る軽減対象課税資産の譲渡等に係る税率に関する経過措置）
With regard to a taxable transfer, etc. of assets made by a business operator on or after the 2023 Effective Date that falls under a taxable transfer, etc. of assets subject to the reduced rate prescribed in Article 2, paragraph (1), item (ix)-2 of the 2023 Consumption Tax Act, the main clause of Article 5, paragraph (1) and the main clause of paragraph (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) 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)
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)
taxable periodmachine translation
「課税期間」
In the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, a taxable period under Article 19, paragraph (1) of the Consumption Tax Act, including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 5, paragraph (5)
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 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)
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)
2023 Consumption Tax Actmachine translation
「五年消費税法」
The Consumption Tax Act as amended by Article 5 of 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
deductible taxable purchasemachine translation
「控除対象課税仕入れ」
In Articles 52 and 53 of the supplementary provisions (附則) of Act No. 15 of 2016, a taxable purchase (課税仕入れ) made in Japan by a business operator not exempt from consumption tax that does not qualify for the deduction of Article 30, paragraph (1) but would have under Article 30 as it stood before the amendments that took effect on 1 October 2023 (五年改正規定). For taxable periods beginning on or after 1 October 2026, the part above 100 million yen of such purchases from one supplier in a year or business year is left out (Act No. 12 of 2026, supplementary provisions, Article 90, paragraph (3)). A share of the tax on it is treated as deductible: 80% for purchases up to 30 September 2026 (Article 52), then 70%, 50% and 30% until 30 September 2031 (Article 53).
Defined inSupplementary Provisions, Article 22, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 23
consumption tax on taxable purchasesmachine translation
「課税仕入れに係る消費税額」
In Articles 22 and 23 of the supplementary provisions (附則) of Cabinet Order No. 135 of 2018, the consumption tax on taxable purchases (課税仕入れ) as referred to in Article 30, paragraph (1) of the Consumption Tax Act as amended (五年消費税法), the amount a Cabinet Order (政令) has worked out from the entries on qualified invoices (適格請求書) and similar documents; here, as computed for deductible taxable purchases (控除対象課税仕入れ) under Article 52, paragraph (1) of the supplementary provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Defined inSupplementary Provisions, Article 22, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 23, paragraph (1)