Supplementary Provisions, Article 11Transitional Measures on Matters to Be Stated in Books, etc.
第十一条（帳簿の記載事項等に関する経過措置）
In applying Article 27, paragraphs (1) and (3) of the Regulation for Enforcement of the Consumption Tax Act during the period from the 2019 application date through September 30, 2023, the word "content" in Article 27, paragraph (1), item (i), (c) of that Regulation is deemed to be replaced with "content (where the transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, 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 Article), the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "consideration for the transfer, etc. of assets" in Article 27, paragraph (1), item (i), (d) of that Regulation with "consideration for the transfer, etc. of assets classified by each different tax rate", the word "content" in Article 27, paragraph (1), item (iii), (c) of that Regulation with "content (where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the content of the refund, etc. of consideration for purchases and a statement that it relates to a 2019 reduced-rate transfer, etc. of assets)", the word "content" in Article 27, paragraph (1), item (v), (c) of that Regulation with "content (where the taxable transfer, etc. of assets to which the bad debt relates is a 2019 reduced-rate transfer, etc. of assets, the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "the bad debt" in Article 27, paragraph (1), item (v), (d) of that Regulation with "the bad debt classified by each different tax rate", and, in Article 27, paragraph (3) of that Regulation, the phrase "taxable transfers, etc. of assets (" with "taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) (", the phrase "), and" with "), 2019 reduced-rate transfers, etc. of assets (for a business operator to which Article 37, paragraph (1) of the Act applies, 2019 reduced-rate transfers, etc. of assets for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), and", and the phrase "divided into" with "divided respectively into".
元年適用日から令和五年九月三十日までの間における消費税法施行規則第二十七条第一項及び第三項の規定の適用については、同条第一項第一号ハ中「内容」とあるのは「内容（当該資産の譲渡等が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。以下この条において同じ。）である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同号ニ中「資産の譲渡等の」とあるのは「税率の異なるごとに区分した資産の譲渡等の」と、同項第三号ハ中「内容」とあるのは「内容（当該仕入れに係る対価の返還等が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、仕入れに係る対価の返還等の内容及び元年軽減対象資産の譲渡等に係るものである旨）」と、同項第五号ハ中「内容」とあるのは「内容（当該貸倒れに係る課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同号ニ中「貸倒れ」とあるのは「税率の異なるごとに区分した貸倒れ」と、同条第三項中「課税資産の譲渡等（」とあるのは「課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）（」と、「）と」とあるのは「）と元年軽減対象資産の譲渡等（法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの元年軽減対象資産の譲渡等）と」と、「に区分した」とあるのは「とにそれぞれ区分した」とする。
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 11, paragraph (1)· applies only in this article