Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items:
この省令は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 1 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 2 of that Regulation, the provisions amending Article 5, paragraph (1), item (iv), (a) of that Regulation, the provisions amending Article 12 of that Regulation, the provisions amending Article 21, paragraph (2), item (i) of that Regulation, the provisions amending Article 22, paragraph (3), item (i) of that Regulation, and the provisions amending Article 27, paragraph (1) of that Regulation, the provisions amending Article 2, paragraph (2) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act in Article 2, and the provisions amending Article 2, paragraph (3) of the Supplementary Provisions of that Ministerial Order (excluding the part replacing "8/108" with "10/110"), and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2015;
第一条中消費税法施行規則第一条の改正規定、同令第二条の改正規定、同令第五条第一項第四号イの改正規定、同令第十二条の改正規定、同令第二十一条第二項第一号の改正規定、同令第二十二条第三項第一号の改正規定及び同令第二十七条第一項の改正規定並びに第二条中消費税法施行規則の一部を改正する省令附則第二条第二項の改正規定及び同条第三項の改正規定（「百八分の八」を「百十分の十」に改める部分を除く。）並びに次条及び附則第三条の規定 平成二十七年十月一日
the provisions amending Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act in Article 2 (limited to the part replacing "8/108" with "10/110"), and the provisions of Article 4 of the Supplementary Provisions: October 1, 2019.
第二条中消費税法施行規則の一部を改正する省令附則第二条第三項の改正規定（「百八分の八」を「百十分の十」に改める部分に限る。）及び附則第四条の規定 令和元年十月一日
Supplementary Provisions, Article 4Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount
第四条（課税標準額に対する消費税額の計算に関する経過措置）
The provisions of Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003) as amended by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) apply to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; hereinafter the same applies in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act) on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2019 Effective Date"), other than a taxable transfer, etc. of assets at the former rate (meaning a taxable transfer, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of that Act, the provisions of Article 16-2 of the Supplementary Provisions of that Act, or the provisions of Article 5, the main clause of paragraph (1), paragraph (2), the main clause of paragraph (3), the main clause of paragraph (4) or paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 13, paragraph (1) 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) have been applied; hereinafter the same applies in this Article), and the provisions then in force continue to govern a taxable transfer, etc. of assets made in Japan during the period from April 1, 2014 to the day preceding the 2019 Effective Date and a taxable transfer, etc. of assets at the former rate made in Japan on or after the 2019 Effective Date.
第二条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第三項の規定は、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。）が附則第一条第二号に掲げる規定の施行の日（以下この条において「元年施行日」という。）以後に国内において行った課税資産の譲渡等（同法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この条において同じ。）のうち旧税率適用課税資産の譲渡等（社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第十六条第一項において準用する同法附則第五条第一項から第三項まで、第四項本文若しくは第五項本文、第七条第一項、第八条第一項若しくは第十四条第一項の規定若しくは同法附則第十六条の二の規定又は消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則第五条第一項本文、第二項、第三項本文、第四項本文若しくは第五項、第六条第一項、第七条第一項、第八条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等をいう。以下この条において同じ。）以外のものについて適用し、平成二十六年四月一日から元年施行日の前日までの間に国内において行った課税資産の譲渡等及び元年施行日以後に国内において行った旧税率適用課税資産の譲渡等については、なお従前の例による。
2019 Effective Datemachine translation
「元年施行日」
1 October 2019, the date set in Article 1, item (ii) of the supplementary provisions (附則) of Ministry of Finance Order No. 27 of 2015 on which the provisions that item lists, including Article 4 of those supplementary provisions, come into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
taxable transfer, etc. of assets at the former ratemachine translation
「旧税率適用課税資産の譲渡等」
A taxable transfer, etc. of assets (課税資産の譲渡等) to which the transitional rules keeping the former tax rate applied: Article 5, paragraphs (1) to (3) and the main clauses of paragraphs (4) and (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) as applied by Article 16, paragraph (1) of those provisions, or Article 16-2 of them, or the matching provisions of the supplementary provisions of Cabinet Order No. 317 of 2014.
Defined inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
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 Article 6, paragraph (1) of that Act exempts from consumption tax.
Defined inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article