Supplementary Provisions, Article 2Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan, etc.
第二条（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置）
The provisions of Article 6, paragraph (1), item (iv) (excluding the part pertaining to storage rights; the same applies in the following paragraph) and item (viii), and Article 17, paragraph (2), items (vi) and (vii) of the Order for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Order") 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 and paragraph (1) of the following Article) made 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) on or after October 1, 2026 and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter) made 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 by a business operator before that day and on a taxable purchase made by a business operator before that day.
改正後の消費税法施行令（以下「新令」という。）第六条第一項第四号（貯留権に係る部分を除く。次項において同じ。）及び第八号並びに第十七条第二項第六号及び第七号の規定は、令和八年十月一日以後に事業者（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。以下この条及び次条第一項において同じ。）及び同日以後に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。以下同じ。）に係る消費税について適用し、同日前に事業者が行った資産の譲渡等及び同日前に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。
Notwithstanding the preceding paragraph, the provisions then in force continue to govern the application of Article 6, paragraph (1), items (iv) and (viii), and Article 17, paragraph (2), items (vi) and (vii) of the New Order to a transfer, etc. of assets made by a business operator on or after October 1, 2026 and a taxable purchase made by a business operator on or after that day, based on a contract concluded by March 31, 2026.
前項の規定にかかわらず、令和八年三月三十一日までに締結した契約に基づき、同年十月一日以後に事業者が行う資産の譲渡等及び同日以後に事業者が行う課税仕入れに係る新令第六条第一項第四号及び第八号並びに第十七条第二項第六号及び第七号の規定の適用については、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)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 96 of 2026.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 2 and Article 3, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 96 of 2026, 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