Supplementary Provisions, Article 4Transitional Measures Concerning Matters, etc. to Be Stated in Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc.
第四条（課税仕入れ等の税額の控除に係る帳簿等の記載事項等に関する経過措置）
The provisions of Article 49, paragraph (1) of the New Order apply to taxable purchases made in Japan by a business operator on or after the day specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day.
新令第四十九条第一項の規定は、附則第一条第四号に定める日以後に国内において事業者が行う課税仕入れについて適用し、同日前に国内において事業者が行った課税仕入れについては、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)