Supplementary Provisions, Article 2Transitional Measures Concerning Transfer, etc. of Electronic Payment Instruments
第二条（電子決済手段の譲渡等に関する経過措置）
The provisions of Article 9, paragraphs (1) and (4), Article 11, and Article 48, paragraph (2) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Order" in the following Article) apply to consumption tax on a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) on or after the day specified in item (iv) of the preceding Article and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter in this Article) made in Japan by a business operator on or after that day, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets made in Japan by a business operator before that day and on a taxable purchase made in Japan by a business operator before that day.
第一条の規定による改正後の消費税法施行令（次条において「新令」という。）第九条第一項及び第四項、第十一条並びに第四十八条第二項の規定は、前条第四号に定める日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。）及び同日以後に国内において事業者が行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）に係る消費税について適用し、同日前に国内において事業者が行った資産の譲渡等及び同日前に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。
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 2, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
The Order for Enforcement of the Consumption Tax Act as amended by Article 1 of Cabinet Order No. 137 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 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 2, paragraph (1)· applies only in this article
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 2 of the supplementary provisions (附則) of Cabinet Order No. 137 of 2023, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article