Supplementary Provisions, Article 10Transitional Measures on Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
第十条（小規模事業者等に係る資産の譲渡等の時期の特例に関する経過措置）
Where the provisions of Article 18, paragraph (1) of the Consumption Tax Act have been applied in a taxable period that includes a day in the period from the 2019 application date through September 30, 2023, in applying Article 12, paragraph (3) of the Regulation for Enforcement of the Consumption Tax Act in that case, the phrase "those relating to taxable transfers, etc. of assets," in Article 12, paragraph (3) of that Regulation is deemed to be replaced with "those relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this paragraph)) and those relating to 2019 reduced-rate transfers, etc. of assets, and", and the word "separately" with "respectively and separately".
元年適用日から令和五年九月三十日までの日の属する課税期間において消費税法第十八条第一項の規定の適用を受けた場合における消費税法施行規則第十二条第三項の規定の適用については、同項中「に係るもの、」とあるのは「（元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この項において同じ。）に該当するものを除く。）に係るものと元年軽減対象資産の譲渡等に係るものと」と、「区分して」とあるのは「それぞれ区分して」とする。
taxable periodmachine translation
「課税期間」
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 8, paragraph (1), item (ii)· applies only in this provision and in Supplementary Provisions, Article 8, paragraph (1), item (iii); and Supplementary Provisions, Article 10
2019 application datemachine translation
「元年適用日」
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
Defined inSupplementary Provisions, Article 9, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 10 to 12
2019 reduced-rate transfer, etc. of assetsmachine translation
「元年軽減対象資産の譲渡等」
A 2019 reduced-rate transfer, etc. of assets as defined in Article 34, paragraph (1) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016): a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.
Defined inSupplementary Provisions, Article 10, paragraph (1)· applies only in this paragraph