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Supplementary Provisions, Article 3Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Pertaining to Lease Transfers

第三条（リース譲渡に係る資産の譲渡等の時期の特例に関する経過措置）

The provisions of , (limited, for each taxable period (meaning a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter in this Article) other than a 2025 transitional taxable period (meaning the 2025 transitional taxable period prescribed in of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph and paragraph (3)) among the taxable periods under the transitional measures (meaning the taxable periods under the transitional measures prescribed in of the Supplementary Provisions of the Amending Act; the same applies in paragraph (3)), to of the Former Order), , , and of the Former Order, which are based on the provisions of of the Former Act that are to remain in force pursuant to of the Supplementary Provisions of the Amending Act, remain in force.

の規定によりなおその効力を有するものとされるの規定に基づく、（経過措置課税期間（に規定する経過措置課税期間をいう。第三項において同じ。）のうち令和七年経過措置課税期間（に規定する令和七年経過措置課税期間をいう。次項及び第三項において同じ。）以外の各課税期間（消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。以下この条において同じ。）については、に限る。）、、及びの規定は、なおその効力を有する。

In the case of the preceding paragraph, for the 2025 transitional taxable period, in of the Former Order, the phrase "the Act" is deemed to be replaced with "the former Consumption Tax Act kept in effect (meaning the former Consumption Tax Act kept in effect prescribed in (Act No. 13 of 2025; hereinafter through referred to as the "2025 Amendment Act"); the same applies hereinafter through )"; in of the Former Order, the phrase "with respect to the Act" is deemed to be replaced with "with respect to the former Consumption Tax Act kept in effect", the phrase "the taxable period that includes December 31 of the year in which it did not so account, as prescribed in the proviso to Article 65, paragraph (1) (Periods to Which Revenue and Expenses from Lease Transfers Are Attributed) of the Income Tax Act, or the taxable period that includes the last day of the business year pertaining to the settlement of accounts in which it did not so account, as prescribed in the proviso to , or , or" is deemed to be replaced with " of the former Corporation Tax Act kept in effect (meaning the former Corporation Tax Act kept in effect prescribed in of the Supplementary Provisions of the 2025 Amendment Act; the same applies hereinafter through ) or", and the phrase "these" is deemed to be replaced with "that"; in , the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of of the former Consumption Tax Act kept in effect", the phrase "Order for the Enforcement of the Corporation Tax Act" is deemed to be replaced with "Order for the Enforcement of the Corporation Tax Act prior to amendment by the provisions of , which is to remain in force pursuant to of the Supplementary Provisions of that Cabinet Order (hereinafter through referred to as the "Former Order for the Enforcement of the Corporation Tax Act Kept in Effect")", and the phrase "that Order" is deemed to be replaced with "the Former Order for the Enforcement of the Corporation Tax Act Kept in Effect"; in , the phrase "the Act" is deemed to be replaced with "the former Consumption Tax Act kept in effect"; in of the Former Order, the phrase "Article 16, paragraph (1) of the Act" is deemed to be replaced with "Article 16, paragraph (1) of the former Consumption Tax Act kept in effect", the phrase "Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965)" is deemed to be replaced with "Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) prior to amendment by the provisions of , which is to remain in force pursuant to of the Supplementary Provisions of that Cabinet Order (referred to as the "Former Order for Enforcement of the Income Tax Act Kept in Effect" in )", the phrase "Order for the Enforcement of the Corporation Tax Act" with "Former Order for the Enforcement of the Corporation Tax Act Kept in Effect", the phrase "Article 65, paragraph (1) of the Income Tax Act" with " of the former Income Tax Act kept in effect (meaning the former Income Tax Act kept in effect prescribed in of the Supplementary Provisions of the 2025 Amendment Act; the same applies in )", and the phrase "" with " of the former Corporation Tax Act kept in effect"; in , the phrase "the Act" is deemed to be replaced with "the former Consumption Tax Act kept in effect"; in , the phrase "these" is deemed to be replaced with "that"; in the provisions of of the Former Order, the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 16, paragraph (2) of the former Consumption Tax Act kept in effect"; in of the Former Order, the phrase "Income Tax Act" is deemed to be replaced with "former Income Tax Act kept in effect" and the phrase "Corporation Tax Act" with "former Corporation Tax Act kept in effect"; in , the phrase "the proviso to " is deemed to be replaced with " or of the former Corporation Tax Act kept in effect", the phrase "Order for the Enforcement of the Corporation Tax Act" with "Former Order for the Enforcement of the Corporation Tax Act Kept in Effect", the phrase "Order for Enforcement of the Income Tax Act" with "Former Order for Enforcement of the Income Tax Act Kept in Effect", and the phrase "the proviso to " with " or of the former Corporation Tax Act kept in effect"; in , the phrase "Article 16, paragraph (3) of the Act" is deemed to be replaced with " of the former Consumption Tax Act kept in effect"; and in of the Former Order, the phrase "" is deemed to be replaced with "the former Corporation Tax Act kept in effect", and the phrase "Article 16 of the Act" with "Article 16 of the former Consumption Tax Act kept in effect and of the Supplementary Provisions of the 2025 Amendment Act".

前項の場合において、令和七年経過措置課税期間については、中「法」とあるのは「旧効力消費税法（所得税法等の一部を改正する法律（令和七年法律第十三号。以下までにおいて「令和七年改正法」という。）に規定する旧効力消費税法をいう。以下までにおいて同じ。）」と、中「につき法」とあるのは「につき旧効力消費税法」と、「所得税法第六十五条第一項ただし書（リース譲渡に係る収入及び費用の帰属時期）に規定する経理しなかつた年の十二月三十一日の属する課税期間又はただし書（リース譲渡に係る収益及び費用の帰属事業年度）に規定する経理しなかつた決算に係る事業年度終了の日の属する課税期間若しくは若しくは」とあるのは「旧効力法人税法（に規定する旧効力法人税法をいう。以下までにおいて同じ。）又は」と、「これらの」とあるのは「当該」と、中「法第十六条第二項本文」とあるのは「本文」と、「法人税法施行令」とあるのは「の規定によりなおその効力を有するものとされるの規定による改正前の法人税法施行令（以下までにおいて「旧効力法人税法施行令」という。）」と、「同令」とあるのは「旧効力法人税法施行令」と、中「法」とあるのは「旧効力消費税法」と、中「法第十六条第一項」とあるのは「」と、「所得税法施行令（昭和四十年政令第九十六号）」とあるのは「の規定によりなおその効力を有するものとされる同令第一条の規定による改正前の所得税法施行令（昭和四十年政令第九十六号）（において「旧効力所得税法施行令」という。）」と、「法人税法施行令」とあるのは「旧効力法人税法施行令」と、「所得税法第六十五条第一項」とあるのは「旧効力所得税法（に規定する旧効力所得税法をいう。において同じ。）」と、「」とあるのは「」と、中「法」とあるのは「旧効力消費税法」と、中「これらの」とあるのは「当該」と、からまでの規定中「法第十六条第二項本文」とあるのは「本文」と、中「所得税法」とあるのは「旧効力所得税法」と、「法人税法」とあるのは「旧効力法人税法」と、中「ただし書」とあるのは「若しくは」と、「法人税法施行令」とあるのは「旧効力法人税法施行令」と、「所得税法施行令」とあるのは「旧効力所得税法施行令」と、「ただし書」とあるのは「若しくは」と、中「法第十六条第三項」とあるのは「」と、中「」とあるのは「旧効力法人税法」と、「法第十六条」とあるのは「及びからまで」とする。

In the case of paragraph (1), for each taxable period other than a 2025 transitional taxable period among the taxable periods under the transitional measures, in of the Former Order, the phrase "the Act" is deemed to be replaced with "the former Consumption Tax Act kept in effect (meaning the former Consumption Tax Act kept in effect prescribed in (Act No. 13 of 2025; referred to as the "2025 Amendment Act" in and ); the same applies hereinafter through )"; in of the Former Order, the phrase "the Act" is deemed to be replaced with "the former Consumption Tax Act kept in effect", and the phrase "in the case (excluding a case that falls under the cases prescribed in the preceding two paragraphs)" with "in the case"; in of the Former Order, the phrase "Article 16, paragraph (1) of the Act" is deemed to be replaced with "Article 16, paragraph (1) of the former Consumption Tax Act kept in effect", the phrase "Order for Enforcement of the Income Tax Act" with "Order for Enforcement of the Income Tax Act prior to amendment by the provisions of ", the phrase "Order for the Enforcement of the Corporation Tax Act" with "Order for the Enforcement of the Corporation Tax Act prior to amendment by the provisions of ", the phrase "the methods listed" with "the methods listed (hereinafter in this paragraph referred to as the "interest method")", the phrase "prescribed in Article 65, paragraph (1) (Periods to Which Revenue and Expenses from Lease Transfers Are Attributed) of the Income Tax Act or " with "on or after the year or business year that includes the day of that lease transfer", the phrase "included in the gross revenue of each such year pursuant to those provisions" with "calculated by the interest method for each such year", and the phrase "the amount of revenue included in gross profits" with "the amount of revenue"; in , the phrase "the Act" is deemed to be replaced with "the former Consumption Tax Act kept in effect"; in the provisions of of the Former Order, the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 16, paragraph (2) of the former Consumption Tax Act kept in effect"; in of the Former Order, the phrase "Income Tax Act" is deemed to be replaced with "Former Income Tax Act prescribed in of the Supplementary Provisions of the 2025 Amendment Act", the phrase "Corporation Tax Act" with "Former Corporation Tax Act prescribed in of the Supplementary Provisions of the 2025 Amendment Act", the phrase "is subject to the application" with "calculates the amount of income or the amount of revenue pertaining to that lease transfer in accordance with the example of those provisions", the phrase "that, pertaining to the lease transfer, are prescribed in those provisions" with "on or after the year or business year that includes the day of that lease transfer", the phrase "pursuant to those provisions" with "when calculated in accordance with the example of those provisions", the phrase "the amount of income included in the gross revenue" with "the amount of income", and the phrase "the amount of revenue included in gross profits" with "the amount of revenue"; in , the phrase "has come to be subject to the application of the proviso to , or , or with respect to the amount of consideration" is deemed to be replaced with "has cancelled the contract or transferred it to another person (excluding a transfer by inheritance, or by merger or company split)", and the phrase "the taxable period that includes the last day of the business year to which the proviso to or applied, or the taxable period that includes the last day of the business year that includes the preceding day prescribed in , or December 31 of the year to which applied" with "the last day of the year or business year in which it cancelled the contract or made the transfer"; in , the phrase "Article 16, paragraph (3) of the Act" is deemed to be replaced with " of the former Consumption Tax Act kept in effect"; and in of the Former Order, the phrase "method or this" is deemed to be replaced with "method", the phrase "because that corporation is to be subject to the application of " with "that corporation", and the phrase "Article 16 of the Act" with " of the former Consumption Tax Act kept in effect and of the Supplementary Provisions of the 2025 Amendment Act".

第一項の場合において、経過措置課税期間のうち令和七年経過措置課税期間以外の各課税期間については、中「法」とあるのは「旧効力消費税法（所得税法等の一部を改正する法律（令和七年法律第十三号。及びにおいて「令和七年改正法」という。）に規定する旧効力消費税法をいう。以下までにおいて同じ。）」と、中「法」とあるのは「旧効力消費税法」と、「場合（に規定する場合に該当する場合を除く。）」とあるのは「場合」と、中「法第十六条第一項」とあるのは「」と、「所得税法施行令」とあるのは「の規定による改正前の所得税法施行令」と、「法人税法施行令」とあるのは「の規定による改正前の法人税法施行令」と、「掲げる方法」とあるのは「掲げる方法（以下において「利息法」という。）」と、「所得税法第六十五条第一項（リース譲渡に係る収入及び費用の帰属時期）又は（リース譲渡に係る収益及び費用の帰属事業年度）に規定する」とあるのは「そのリース譲渡をした日の属する年又は事業年度以後の」と、「これらの規定により当該各年の総収入金額に算入される」とあるのは「利息法により計算される当該各年分の」と、「益金の額に算入される収益の額」とあるのは「収益の額」と、中「法」とあるのは「旧効力消費税法」と、からまでの規定中「法第十六条第二項本文」とあるのは「本文」と、中「所得税法」とあるのは「に規定する旧所得税法」と、「法人税法」とあるのは「に規定する旧法人税法」と、「適用を受ける」とあるのは「例により当該リース譲渡に係る収入金額又は収益の額を計算する」と、「に係るこれらの規定に規定する」とあるのは「の日の属する年又は事業年度以後の」と、「これらの規定により」とあるのは「これらの規定の例により計算した場合における」と、「総収入金額に算入される収入金額」とあるのは「収入金額」と、「益金の額に算入される収益の額」とあるのは「収益の額」と、中「対価の額につきただし書若しくは若しくは（延払基準の方法により経理しなかつた場合等の処理）又は（延払基準の方法により経理しなかつた場合等の処理）の規定の適用を受けることとなつた」とあるのは「契約の解除又は他の者に対する移転（相続又は合併若しくは分割による移転を除く。）をした」と、「ただし書若しくはの規定の適用を受けた事業年度終了の日の属する課税期間若しくはに規定する前日の属する事業年度終了の日の属する課税期間又はの規定の適用を受けた年の十二月三十一日」とあるのは「その解除又は移転をした年又は事業年度の末日」と、中「法第十六条第三項」とあるのは「」と、中「方法又はこれ」とあるのは「方法」と、「当該法人が（リース譲渡に係る収益及び費用の帰属事業年度）の規定の適用を受けるため」とあるのは「当該法人が」と、「法第十六条」とあるのは「及びからまで」とする。

Where of the Former Act that is to remain in force pursuant to of the Supplementary Provisions of the Amending Act applies, with regard to the application of Article 43, paragraph (2) and Article 45, paragraph (5) of the Consumption Tax Act and Article 28, paragraph (1) and Article 62, paragraph (2) of the New Order, in Article 43, paragraph (2) of that Act, the phrase "Article 16, paragraph (3)" is deemed to be replaced with " of the former Consumption Tax Act kept in effect (meaning the former Consumption Tax Act kept in effect prescribed in ; the same applies in Article 45, paragraph (5))"; in the proviso to Article 45, paragraph (5) of that Act, the phrase "Article 16, paragraph (1), Article 17, paragraph (1) or the main clause of paragraph (2), or Article 18, paragraph (1)" is deemed to be replaced with " or the main clause of , or , or of the former Consumption Tax Act kept in effect"; in Article 28, paragraph (1) of the New Order, the phrase "of the Act and the provisions of Article 38, paragraph (2) and Article 41" is deemed to be replaced with "of the Act, the provisions of Article 38, paragraph (2) and Article 41, and the provisions of and of the Former Order Kept in Effect (meaning the Former Order Kept in Effect prescribed in Article 3, paragraph (5) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 125 of 2025); the same applies in Article 62, paragraph (2))"; and in Article 62, paragraph (2) of the New Order, the phrase "the proviso to Article 28, paragraph (1) of the Act" is deemed to be replaced with "the proviso to Article 28, paragraph (1) of the Act and the provisions of of the Former Order Kept in Effect".

の規定によりなおその効力を有するものとされるの規定の適用がある場合における消費税法第四十三条第二項及び第四十五条第五項並びに新令第二十八条第一項及び第六十二条第二項の規定の適用については、同法第四十三条第二項中「第十六条第三項」とあるのは「旧効力消費税法（に規定する旧効力消費税法をいう。第四十五条第五項において同じ。）第十六条第三項」と、同法第四十五条第五項ただし書中「第十六条第一項、第十七条第一項若しくは第二項本文又は第十八条第一項」とあるのは「第十七条第一項若しくは第二項本文若しくは第十八条第一項又は」と、新令第二十八条第一項中「並びに第三十八条第二項及び第四十一条」とあるのは「、第三十八条第二項及び第四十一条の規定並びに旧効力令（消費税法施行令の一部を改正する政令（令和七年政令第百二十五号）附則第三条第五項に規定する旧効力令をいう。第六十二条第二項において同じ。）及び」と、新令第六十二条第二項中「の規定」とあるのは「の規定及びの規定」とする。

Where, with respect to a former lease transfer (meaning a former lease transfer prescribed in of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) to which or (including as applied mutatis mutandis pursuant to ) of the Former Order that is to remain in force pursuant to the provisions of paragraph (1) (hereinafter in this Article referred to as the "Former Order Kept in Effect") applies, of a business operator to which those provisions apply, the business operator comes to be subject to the application of or (including as applied mutatis mutandis pursuant to ) of the Former Order Kept in Effect, that former lease transfer may be deemed to fall under the case prescribed in of the Supplementary Provisions of the Amending Act, and may be applied.

第一項の規定によりなおその効力を有するものとされる旧令（以下この条において「旧効力令」という。）又は（において準用する場合を含む。）の規定の適用を受ける事業者のこれらの規定の適用を受ける旧リース譲渡（に規定する旧リース譲渡をいう。以下この条において同じ。）につき、又は（において準用する場合を含む。）の規定の適用を受けることとなった場合には、当該旧リース譲渡がに規定する場合に該当するものとみなして、の規定を適用することができる。

Where, with respect to a former lease transfer to which or (including as applied mutatis mutandis pursuant to ) of the Former Order Kept in Effect applies, of a business operator to which those provisions apply, there is a portion for which the business operator did not treat 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) as having been made in a taxable period beginning on or before December 31, 2030 in the case of an individual business operator (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies hereinafter in this Article), or in each taxable period included in a business year prescribed in Article 2, paragraph (1), item (xiii) of that Act beginning on or before March 31, 2030 in the case of a corporation, then, for the portion of that former lease transfer pertaining to the amount of installments of that former lease transfer whose due date for payment arrives on or after the first day of the expiry base year, etc. (meaning the expiry base year, etc. prescribed in of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph) (excluding those already received, on or before the day preceding that first day, by the decedent, the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (1), item (v)-2 of the Consumption Tax Act; the same applies in paragraph (22)) or the splitting corporation (meaning a splitting corporation prescribed in Article 2, paragraph (1), item (vi) of that Act; the same applies in paragraphs (19) and (22)) that caused the business pertaining to that former lease transfer to be succeeded to, or by that business operator), that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes the last day of the expiry base year, etc. In this case, that former lease transfer may be deemed to fall under the case prescribed in of the Supplementary Provisions of the Amending Act, and may be applied.

又は（において準用する場合を含む。）の規定の適用を受ける事業者のこれらの規定の適用を受ける旧リース譲渡のうち、個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。以下この条において同じ。）にあっては令和十二年十二月三十一日以前に開始した課税期間において、法人にあっては同年三月三十一日以前に開始した同法第二条第一項第十三号に規定する事業年度に含まれる各課税期間において、資産の譲渡等（同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。）を行ったものとしなかった部分がある場合には、当該旧リース譲渡のうち、当該旧リース譲渡に係る賦払金の額で満了基準事業年度等（に規定する満了基準事業年度等をいう。以下この項において同じ。）の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に当該旧リース譲渡に係る事業を承継させた被相続人若しくは被合併法人（消費税法第二条第一項第五号の二に規定する被合併法人をいう。第二十二項において同じ。）若しくは分割法人（同法第二条第一項第六号に規定する分割法人をいう。第十九項及び第二十二項において同じ。）又は当該事業者が支払を受けたものを除く。）に係る部分については、当該事業者が当該満了基準事業年度等の末日の属する課税期間において資産の譲渡等を行ったものとみなす。この場合において、当該旧リース譲渡については、に規定する場合に該当するものとみなして、の規定を適用することができる。

Where a business operator (excluding one that falls under a business operator prescribed in of the Supplementary Provisions of the Amending Act) has succeeded, by inheritance, merger, or company split, to the business pertaining to a former lease transfer of a business operator to which or the main clause of of the Former Act that is to remain in force pursuant to applies (excluding the case where it comes to fall under the cases set out in or or or (including as applied mutatis mutandis pursuant to ) of the Former Order Kept in Effect), the former lease transfer pertaining to that business of the business operator that succeeded to that business is deemed to fall under the case prescribed in of the Supplementary Provisions of the Amending Act, and and apply. In this case, in and , the phrase "those already paid" is deemed to be replaced with "those already paid (including those already paid to the decedent, or to the merged corporation prescribed in Article 2, paragraph (1), item (v)-2 of the Consumption Tax Act or the splitting corporation prescribed in item (vi) of that paragraph, that caused the business pertaining to that former lease transfer to be succeeded to)".

事業者（に規定する事業者に該当するものを除く。）が、相続又は合併若しくは分割によりの規定によりなおその効力を有するものとされる又は本文の規定の適用を受ける事業者の旧リース譲渡に係る事業を承継した場合（若しくは又は若しくは（において準用する場合を含む。）に掲げる場合に該当することとなった場合を除く。）には、当該事業を承継した事業者の当該事業に係る旧リース譲渡がに規定する場合に該当するものとみなして、及びの規定を適用する。この場合において、及び中「支払を受けたもの」とあるのは、「支払を受けたもの（既に当該旧リース譲渡に係る事業を承継させた被相続人又は消費税法第二条第一項第五号の二に規定する被合併法人若しくは同項第六号に規定する分割法人が支払を受けたものを含む。）」とする。

Where or of the Former Order Kept in Effect applies, with regard to the application of of the Supplementary Provisions of the Amending Act and paragraph (6) of this Article, in , the phrase "the installments of that former lease transfer whose payment due dates arrive on or after the first day of that taxable period (excluding those already paid on or before the day preceding that first day)" is deemed to be replaced with "the amount of consideration for that former lease transfer other than the amount pertaining to the part for which a transfer, etc. of assets has already been treated as made on or before the day preceding the first day of that taxable period", in , the phrase "the installments of that former lease transfer whose payment due dates arrive on or after the first day of the expiry base year, etc. (excluding those already paid on or before the day preceding that first day)" is deemed to be replaced with "the amount of consideration for that former lease transfer other than the amount pertaining to the part for which a transfer, etc. of assets has already been treated as made on or before the day preceding the first day of the expiry base year, etc.", in , the phrase "the installments of that former lease transfer whose payment due dates arrive on or after the first day of the non-application base year, etc. or the expiry base year, etc. (excluding those already paid on or before the day preceding that first day)" is deemed to be replaced with "the amount of consideration for that former lease transfer other than the amount pertaining to the part for which a transfer, etc. of assets has already been treated as made on or before the day preceding the first day of the non-application base year, etc. or the expiry base year, etc.", and in , the phrase "the amount of installments" is deemed to be replaced with "the amount of consideration", the phrase "whose due date for payment arrives on or after the first day of the expiry base year, etc." with "other than the amount pertaining to the part for which a transfer, etc. of assets has already been treated as made on or before the day preceding the first day of the expiry base year, etc.", and the phrase "(excluding those already received, on or before the day preceding that first day, by" with "(by".

又はの規定の適用がある場合におけるの規定及び第六項の規定の適用については、及び中「賦払金の額」とあるのは「対価の額」と、「以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）」とあるのは「の前日以前に既に資産の譲渡等を行ったものとした部分に係る金額以外の金額」と、中「賦払金の額」とあるのは「対価の額」と、「以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分」とあるのは「の前日以前に既に資産の譲渡等を行ったものとした部分に係る金額以外」と、第六項中「賦払金の額」とあるのは「対価の額」と、「以後にその支払の期日が到来するもの（当該初日の前日」とあるのは「の前日」と、「支払を受けたものを除く。）」とあるのは「資産の譲渡等を行ったものとした部分に係る金額以外の金額」とする。

Where, with respect to the unrecorded transfer amount (meaning the unrecorded transfer amount prescribed in of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) pertaining to a former lease transfer to which of the Supplementary Provisions of the Amending Act (including as applied with terms replaced pursuant to the preceding two paragraphs; the same applies hereinafter through paragraph (20)) applies, of a business operator to which applies, there is an amount that cannot be fully deducted under the deduction pursuant to , the portion of that unrecorded transfer amount pertaining to the amount that cannot be fully deducted is deemed to be, in the applicable taxable period in which the amount that cannot be fully deducted arose (meaning the applicable taxable period prescribed in of the Supplementary Provisions of the Amending Act; the same applies in paragraph (20)), a refund, etc. of consideration for sales made, in respect of the transfer, etc. of assets pertaining to that deduction, as prescribed in Article 38, paragraph (1) of the Consumption Tax Act, and the provisions of that Act (excluding paragraph (2) of that Article and Article 57-4, paragraph (3)) apply.

（前二項の規定により読み替えて適用する場合を含む。以下第二十項までにおいて同じ。）の規定の適用を受ける事業者のの規定の適用を受ける旧リース譲渡に係る未計上譲渡額（に規定する未計上譲渡額をいう。以下この条において同じ。）につきの規定による控除をして控除しきれない金額がある場合には、当該未計上譲渡額のうち当該控除しきれない金額に係る部分については、当該控除しきれない金額が生じた適用課税期間（に規定する適用課税期間をいう。第二十項において同じ。）において、当該控除に係る資産の譲渡等につき消費税法第三十八条第一項に規定する売上げに係る対価の返還等をしたものとみなして、同法（同条第二項及び第五十七条の四第三項を除く。）の規定を適用する。

Where a business operator to which of the Supplementary Provisions of the Amending Act applies has chosen not to be subject to the application of with respect to a former lease transfer to which applies, then, notwithstanding , the portion of that former lease transfer pertaining to an amount of its unrecorded transfer amount other than the amount pertaining to the portion that has already been deemed to be a transfer, etc. of assets made on or before the day preceding the first day of the taxable period for which it has chosen not to be subject to that application is deemed to be a transfer, etc. of assets made by that business operator in that taxable period.

の規定の適用を受けている事業者が、の規定の適用を受ける旧リース譲渡につきの規定の適用を受けないこととした場合には、当該旧リース譲渡のうち、当該旧リース譲渡に係る未計上譲渡額でその適用を受けないこととした課税期間の初日の前日以前に既に資産の譲渡等を行ったものとみなされた部分に係る金額以外の金額に係る部分は、の規定にかかわらず、当該事業者が当該課税期間において資産の譲渡等を行ったものとみなす。

Where a business operator to which of the Supplementary Provisions of the Amending Act applies comes to fall under any of the following cases, then, notwithstanding , the portion of the former lease transfer to which applies pertaining to an amount of its unrecorded transfer amount other than the amount pertaining to the portion that has already been deemed to be a transfer, etc. of assets made on or before the day preceding the first day of the taxable period in which it came to fall under that case is deemed to be a transfer, etc. of assets made by that business operator on the day preceding the first day of that taxable period:

の規定の適用を受けている事業者が、次に掲げる場合に該当することとなった場合には、の規定の適用を受ける旧リース譲渡のうち、当該旧リース譲渡に係る未計上譲渡額でその該当することとなった課税期間の初日の前日以前に既に資産の譲渡等を行ったものとみなされた部分に係る金額以外の金額に係る部分は、の規定にかかわらず、当該事業者が当該課税期間の初日の前日において資産の譲渡等を行ったものとみなす。

a case where that business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) comes to be subject to the application of the main clause of that paragraph;

当該事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が同項本文の規定の適用を受けることとなった場合

a case where that business operator (limited to a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) comes not to be subject to the application of the main clause of that paragraph.

当該事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者に限る。）が同項本文の規定の適用を受けないこととなった場合

Where an individual business operator to which of the Supplementary Provisions of the Amending Act applies comes to fall under any of the following cases, then, notwithstanding , the portion of the former lease transfer to which applies pertaining to an amount of its unrecorded transfer amount other than the amount pertaining to the portion that has already been deemed to be a transfer, etc. of assets made on or before the day preceding the first day of the taxable period that includes the day on which it came to fall under that case is deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period:

の規定の適用を受けている個人事業者が、次に掲げる場合に該当することとなった場合には、の規定の適用を受ける旧リース譲渡のうち、当該旧リース譲渡に係る未計上譲渡額でその該当することとなった日の属する課税期間の初日の前日以前に既に資産の譲渡等を行ったものとみなされた部分に係る金額以外の金額に係る部分は、の規定にかかわらず、当該個人事業者が当該課税期間において資産の譲渡等を行ったものとみなす。

a case where that individual business operator has died and there is no heir who has succeeded to the business pertaining to that former lease transfer;

当該個人事業者が死亡した場合において、当該旧リース譲渡に係る事業を承継した相続人がないとき。

a case where that individual business operator (excluding an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) has died and the heir who has succeeded to the business pertaining to that former lease transfer is an individual business operator exempted from the obligation to pay consumption tax under the main clause of that paragraph;

当該個人事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者を除く。）が死亡した場合において、当該旧リース譲渡に係る事業を承継した相続人が同項本文の規定により消費税を納める義務が免除される個人事業者であるとき。

a case where that individual business operator (limited to an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) has died and the heir who has succeeded to the business pertaining to that former lease transfer is an individual business operator to whom the main clause of that paragraph does not apply;

当該個人事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者に限る。）が死亡した場合において、当該旧リース譲渡に係る事業を承継した相続人が同項本文の規定の適用を受けない個人事業者であるとき。

a case where that individual business operator has transferred or discontinued the whole of the business pertaining to that former lease transfer.

当該個人事業者が当該旧リース譲渡に係る事業の全部を譲渡し、又は廃止した場合

Where a corporation to which of the Supplementary Provisions of the Amending Act applies comes to fall under any of the following cases, then, notwithstanding , the portion of the former lease transfer to which applies pertaining to an amount of its unrecorded transfer amount other than the amount pertaining to the portion that has already been deemed to be a transfer, etc. of assets made on or before the day preceding the first day of the taxable period that includes the day on which it came to fall under that case is deemed to be a transfer, etc. of assets made by that corporation in that taxable period:

の規定の適用を受けている法人が、次に掲げる場合に該当することとなった場合には、の規定の適用を受ける旧リース譲渡のうち、当該旧リース譲渡に係る未計上譲渡額でその該当することとなった日の属する課税期間の初日の前日以前に既に資産の譲渡等を行ったものとみなされた部分に係る金額以外の金額に係る部分は、の規定にかかわらず、当該法人が当該課税期間において資産の譲渡等を行ったものとみなす。

a case where that corporation (excluding a corporation exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) ceases to exist by merger, and the merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of that Act; the same applies hereinafter in this Article) that has succeeded to the business pertaining to that former lease transfer is a corporation exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of that Act;

当該法人（消費税法第九条第一項本文の規定により消費税を納める義務が免除される法人を除く。）が合併により消滅した場合において、当該旧リース譲渡に係る事業を承継した合併法人（同法第二条第一項第五号に規定する合併法人をいう。以下この条において同じ。）が同法第九条第一項本文の規定により消費税を納める義務が免除される法人であるとき。

a case where that corporation (limited to a corporation exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act) ceases to exist by merger, and the merging corporation that has succeeded to the business pertaining to that former lease transfer is a corporation to which the main clause of that paragraph does not apply;

当該法人（消費税法第九条第一項本文の規定により消費税を納める義務が免除される法人に限る。）が合併により消滅した場合において、当該旧リース譲渡に係る事業を承継した合併法人が同項本文の規定の適用を受けない法人であるとき。

a case where that corporation has transferred the whole of the business pertaining to that former lease transfer;

当該法人が当該旧リース譲渡に係る事業の全部を譲渡した場合

a case where that corporation has been dissolved or has discontinued the whole of its business.

当該法人が解散又は事業の全部の廃止をした場合

The provisions of the preceding paragraph apply mutatis mutandis where a corporation to which of the Supplementary Provisions of the Amending Act applies with respect to a former lease transfer has, by a company split, caused a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act; the same applies in paragraphs (18) and (22)) to succeed to the business pertaining to the former lease transfer to which it was subject to that application.

前項の規定は、旧リース譲渡につきの規定の適用を受けている法人が分割によりその適用を受けていた旧リース譲渡に係る事業を分割承継法人（消費税法第二条第一項第六号の二に規定する分割承継法人をいう。第十八項及び第二十二項において同じ。）に承継させた場合について準用する。

Where an individual business operator to which of the Supplementary Provisions of the Amending Act applies dies (excluding the case where paragraph (12) applies), and an heir succeeds to the business pertaining to the former lease transfer to which that individual business operator was subject to the application of of the Supplementary Provisions of the Amending Act, then, in each taxable period on or after the taxable period that includes the date of death, that heir is deemed to be a business operator prescribed in and that former lease transfer is deemed to be a former lease transfer falling under the provisions of , respectively, and applies. In this case, with regard to the application of to the former lease transfer of that heir, in , the phrase "those already paid" is deemed to be replaced with "those already paid (including those already paid to the individual business operator who died)", and the phrase "the number of months" with "the number of months (for the year that includes the date of death, the number of months in the period from the day following that date to the last day of that year)".

の規定の適用を受けている個人事業者が死亡した場合（第十二項の規定の適用を受ける場合を除く。）において、当該個人事業者がの規定の適用を受けていた旧リース譲渡に係る事業を相続人が承継したときは、その死亡の日の属する課税期間以後の各課税期間においては、当該相続人をに規定する事業者と、当該旧リース譲渡をの規定に該当する旧リース譲渡と、それぞれみなして、の規定を適用する。この場合において、当該相続人の当該旧リース譲渡に係るの規定の適用については、中「受けたもの」とあるのは「受けたもの（既にその死亡した個人事業者が支払を受けたものを含む。）」と、「月数」とあるのは「月数（その死亡の日の属する年にあっては、同日の翌日から当該年の末日までの期間の月数）」とする。

In the case of the preceding paragraph, with regard to the application of of the Supplementary Provisions of the Amending Act to the individual business operator referred to in that paragraph for the taxable period that includes the date of death, in of the Supplementary Provisions of the Amending Act, the phrase "in each taxable period that includes the last day of each year or each business year on or after the non-application base year, etc. or the expiry base year, etc." is deemed to be replaced with "in the taxable period that includes the date of death of the business operator", and in , the phrase "the year or business year" with "the period from the first day of the year to the date of death".

前項の場合において、同項の個人事業者のその死亡の日の属する課税期間におけるの規定の適用については、中「が不適用基準事業年度等又は満了基準事業年度等以後の各年又は各事業年度の末日の属する各課税期間」とあるのは「の死亡の日の属する課税期間」と、中「年又は事業年度」とあるのは「年の初日から当該死亡の日までの期間」とする。

Where a corporation to which of the Supplementary Provisions of the Amending Act applies ceases to exist by merger (excluding the case where paragraph (13) applies), and its merging corporation succeeds to the business pertaining to the former lease transfer to which that corporation was subject to the application of of the Supplementary Provisions of the Amending Act, then, in each taxable period on or after the taxable period that includes the date of that merger, that merging corporation is deemed to be a business operator prescribed in and that former lease transfer is deemed to be a former lease transfer falling under the provisions of , respectively, and applies. In this case, with regard to the application of to the former lease transfer of that merging corporation, in , the phrase "those already paid" is deemed to be replaced with "those already paid (including those already paid to the merged corporation prescribed in Article 2, paragraph (1), item (v)-2 of the Consumption Tax Act pertaining to that merger)", and the phrase "the number of months" with "the number of months (for the business year that includes the date of that merger, the number of months in the period from that day to the last day of that business year)".

の規定の適用を受けている法人が合併により消滅した場合（第十三項の規定の適用を受ける場合を除く。）において、当該法人がの規定の適用を受けていた旧リース譲渡に係る事業をその合併法人が承継したときは、当該合併の日の属する課税期間以後の各課税期間においては、当該合併法人をに規定する事業者と、当該旧リース譲渡をの規定に該当する旧リース譲渡と、それぞれみなして、の規定を適用する。この場合において、当該合併法人の当該旧リース譲渡に係るの規定の適用については、中「受けたもの」とあるのは「受けたもの（既にその合併に係る消費税法第二条第一項第五号の二に規定する被合併法人が支払を受けたものを含む。）」と、「月数」とあるのは「月数（その合併の日の属する事業年度にあっては、同日から当該事業年度の末日までの期間の月数）」とする。

Where a corporation to which of the Supplementary Provisions of the Amending Act applies has, by a company split, caused a successor corporation in a company split to succeed to the business pertaining to the former lease transfer to which it is subject to the application of (excluding the case where paragraph (13) as applied mutatis mutandis pursuant to paragraph (14) applies), then, in each taxable period on or after the taxable period that includes the date of that split, that successor corporation in a company split is deemed to be a business operator prescribed in of the Supplementary Provisions of the Amending Act and that former lease transfer is deemed to be a former lease transfer falling under the provisions of , respectively, and applies. In this case, with regard to the application of to the former lease transfer of that successor corporation in a company split, in , the phrase "those already paid" is deemed to be replaced with "those already paid (including those already paid to the splitting corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act pertaining to that split)", and the phrase "the number of months" with "the number of months (for the business year that includes the date of that split, the number of months in the period from that day to the last day of that business year)".

の規定の適用を受けている法人が分割によりの規定の適用を受けている旧リース譲渡に係る事業を分割承継法人に承継させた場合（第十四項において準用する第十三項の規定の適用を受ける場合を除く。）には、当該分割の日の属する課税期間以後の各課税期間においては、当該分割承継法人をに規定する事業者と、当該旧リース譲渡をの規定に該当する旧リース譲渡と、それぞれみなして、の規定を適用する。この場合において、当該分割承継法人の当該旧リース譲渡に係るの規定の適用については、中「受けたもの」とあるのは「受けたもの（既にその分割に係る消費税法第二条第一項第六号に規定する分割法人が支払を受けたものを含む。）」と、「月数」とあるのは「月数（その分割の日の属する事業年度にあっては、同日から当該事業年度の末日までの期間の月数）」とする。

In the case of the preceding paragraph, with regard to the application of of the Supplementary Provisions of the Amending Act to the splitting corporation pertaining to the split referred to in that paragraph for the taxable period that includes the date of that split, in of the Supplementary Provisions of the Amending Act, the phrase "in each taxable period that includes the last day of each year or each business year on or after the non-application base year, etc. or the expiry base year, etc." is deemed to be replaced with "in the taxable period of the business operator that includes the date of that split", and in , the phrase "the year or business year" with "the period from the first day of the business year to the day preceding the date of that split".

前項の場合において、同項の分割に係る分割法人のその分割の日の属する課税期間におけるの規定の適用については、中「が不適用基準事業年度等又は満了基準事業年度等以後の各年又は各事業年度の末日の属する各課税期間」とあるのは「のその分割の日の属する課税期間」と、中「年又は事業年度」とあるのは「事業年度の初日から当該分割の日の前日までの期間」とする。

The provisions of of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the first applicable taxable period for which a business operator that intends to be subject to the application of of the Supplementary Provisions of the Amending Act pursuant to the provisions of paragraph (15), (17), or (18) intends to be subject to that application.

の規定は、第十五項、第十七項又は第十八項の規定によりの規定の適用を受けようとする事業者のその適用を受けようとする最初の適用課税期間について準用する。

The provisions of of the Supplementary Provisions of the Amending Act and the provisions of paragraph (7) and paragraphs (10) through the preceding paragraph of this Article apply mutatis mutandis to a former lease transfer of a business operator to which or of the Former Order Kept in Effect applies. In this case, in of the Supplementary Provisions of the Amending Act, the phrase "the installments of that former lease transfer whose payment due dates arrive on or after the first day of the expiry base year, etc. (excluding those already paid on or before the day preceding that first day)" is deemed to be replaced with "the amount of consideration for that former lease transfer other than the amount pertaining to the part for which a transfer, etc. of assets has already been treated as made on or before the day preceding the first day of the expiry base year, etc."; in , the phrase "any of the cases prescribed in " is deemed to be replaced with "the case prescribed in " and the phrase "those provisions" with ""; and in , the phrase "the part pertaining to the installments of that former lease transfer whose payment due dates arrive on or after the first day of the non-application base year, etc. or the expiry base year, etc. (excluding those already paid on or before the day preceding that first day)" is deemed to be replaced with "the amount of consideration for that former lease transfer other than the amount pertaining to the part for which a transfer, etc. of assets has already been treated as made on or before the day preceding the first day of the non-application base year, etc. or the expiry base year, etc.".

の規定並びに第七項及び第十項から前項までの規定は、又はの規定の適用を受ける事業者の旧リース譲渡について準用する。この場合において、中「賦払金の額」とあるのは「対価の額」と、「以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）」とあるのは「の前日以前に既に資産の譲渡等を行ったものとした部分に係る金額以外の金額」と、中「に規定する場合のいずれか」とあるのは「に規定する場合」と、「これら」とあるのは「」と、中「賦払金の額」とあるのは「対価の額」と、「以後にその支払の期日が到来するもの（当該初日の前日以前に既に支払を受けたものを除く。）に係る部分の」とあるのは「の前日以前に既に資産の譲渡等を行ったものとした部分に係る金額以外の」と読み替えるものとする。

With regard to the application of the preceding paragraphs to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Consumption Tax Act; the same applies hereinafter in this paragraph), a merger of trusts is deemed to be a merger; a trustee business operator pertaining to a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) that is a former trust pertaining to a merger of trusts is deemed to be included in merged corporations, and a trustee business operator pertaining to a trust subject to corporate taxation that is a new trust pertaining to a merger of trusts is deemed to be included in merging corporations; a trust split is deemed to be a company split of a corporation; and a trustee business operator pertaining to a trust subject to corporate taxation that, by a trust split, transfers part of its trust property as the trust property of another trust or of a new trust with the same trustee is deemed to be included in splitting corporations, and a trustee business operator pertaining to a trust subject to corporate taxation that, by a trust split, receives a transfer of part of the trust property of another trust with the same trustee is deemed to be included in successor corporations in a company split.

受託事業者（消費税法第十五条第三項に規定する受託事業者をいう。以下この項において同じ。）についての前各項の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託（同条第一項に規定する法人課税信託をいう。以下この項において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る受託事業者は分割承継法人に含まれるものとする。

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